[Ord. 1413-13, 12/9/2013]
This Part 9 shall be known and may be cited as the "Borough
of Gettysburg Fire Protection Services Appropriations Tax Ordinance."
[Ord. 1413-13, 12/9/2013]
This Part
9 is enacted under authority of the Borough Code, Act of May 17, 2012, P.L. 262, No. 43, Section 158 [53 P.S. § 46302(a)(6)], as hereafter amended, supplemented, modified or reenacted by the General Assembly of the Commonwealth of Pennsylvania.
[Ord. 1413-13, 12/9/2013]
1. The purpose of the tax authorized and implemented by this Part 9
is for the purchase of fire engines, fire apparatus and fire hose
for the use of the Borough, or for assisting any fire company in the
Borough in the purchase, renewal or repair of any of its fire engines,
fire apparatus or fire hose, for the purposes of making appropriations
to fire companies both within and without the Borough and of contracting
with adjacent municipalities or volunteer fire companies therein for
fire protection services in the Borough, for the training of fire
personnel and payments to fire training schools and centers or for
the purchase of land upon which to erect a fire house, or for the
erection and maintenance of a fire house or fire training school and
center or fire houses, and for all other lawful purposes as may be
specified for such tax from time to time by the laws of the Commonwealth
of Pennsylvania.
2. For the purposes set forth above, a dedicated tax not exceeding three
mills is hereby levied on all real estate located, either in whole
or in part, within the Borough of Gettysburg and to include, without
limitation or reservation, all real estate as is subject to taxation
for general Borough purposes as may exist currently or which may be
so subject to taxation in the future. The rate of this dedicated fire
protection services appropriations tax shall be set forth in the annual
Borough Tax Ordinance for fiscal year 2014 and shall thereafter be
set for each year in the annual Borough Tax Ordinance for that fiscal
year. The tax shall be in addition to all other taxes of any kind
or nature heretofore levied by the Borough.
[Ord. 1413-13, 12/9/2013]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this section, except where the
context clearly indicates or requires a different meaning:
BOROUGH
The Borough of Gettysburg, Adams County, Pennsylvania.
BOROUGH COUNCIL
The Borough Council of the Borough of Gettysburg, Adams County,
Pennsylvania.
FIRE COMPANY
Includes and means any and all organizations within or without
the Borough of Gettysburg, professional or volunteer, which are engaged
in fire protection services within and serving the Borough.
FISCAL YEAR
The fiscal year of the Borough of Gettysburg, Adams County,
Pennsylvania, which is the period from January 1 through December
31 in each year; a calendar year.
PERSON
Includes but is not limited to an individual, unincorporated
association, partnership, limited partnership, firm, corporation,
limited liability company, joint venture, or any other legal entity
whatsoever.
REAL ESTATE
A.
Any lands, tenements or hereditaments within the Borough, including,
without limitation, buildings, structures, fixtures, mines, minerals,
oils, gas quarries, spaces with or without upper or lower boundaries,
trees and other improvements, immovables or interests which, by custom,
usage or law, pass with a conveyance of land, but excluding permanently
attached machinery and equipment in an industrial plant.
C.
A tenant-stockholder's interest in a cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
TAX
The dedicated fire protection services appropriations tax
levied pursuant to this Part.
TAX COLLECTOR
The duly elected, appointed, designated or established Tax
Collector of the Borough of Gettysburg, Adams County, Pennsylvania.
TAX YEAR
The period from January 1 through December 31 in any year;
a calendar year.
[Ord. 1413-13, 12/9/2013]
The Borough shall give notice of tax liability to all persons
who own real estate against which this tax is levied at the same time
and in the same manner as notice of tax liability is given with respect
to real estate taxation for general Borough purposes. The notice of
tax liability shall appear on the same tax bill on which notice of
the real estate taxation for general Borough purposes appears.
[Ord. 1413-13, 12/9/2013]
The entry of the fire protection services appropriations tax
in the tax duplicate and issuance of said duplicate to the Tax Collector
shall constitute the Tax Collector's warrant for the collection of
said tax levied and assessed.
[Ord. 1413-13, 12/9/2013]
The fire protection services appropriations tax shall be collected
by the Tax Collector in the same manner and at the same time or times
as the tax levied against real estate for general Borough purposes.
[Ord. 1413-13, 12/9/2013]
The Tax Collector shall keep an accurate account of all fire
protection services appropriations taxes collected by authority of
this Part and shall mark the same "paid" on each duplicate and the
date on which payment was made. The Tax Collector shall transmit said
taxes so collected to the Treasurer of the Borough by separate statement,
at the same time as other taxes are remitted or required to be remitted
to the Borough. It shall be the duty and responsibility of the Treasurer
to ensure that the taxes so collected are applied only for the purposes
for which they are levied and collected pursuant to the terms of this
Part.
[Ord. 1413-13, 12/9/2013]
1. Any person required to pay the fire protection services tax shall
be entitled to a discount of 2% from the amount of such tax upon making
payment of the whole amount due thereof between March 1 and April
30 of the tax year when such tax payment is due. All such persons
who shall fail to make payment of said tax charge by June 30 of the
tax year when such tax payment is due shall be charged a penalty of
10%, which penalty shall be added to the tax amount due by the Tax
Collector and shall be collected by the Tax Collector.
2. In the event that any tax due under this Part remains due and unpaid
60 days after the penalty date established, the Tax Collector may
sue for the recovery of any such tax due and unpaid under this Part,
together with any penalty and interest thereon. Where suit is brought
for recovery of this tax, the person liable therefor shall, in addition
to the tax, interest and penalties, be responsible and liable for
all costs of collection and prosecution.
[Ord. 1413-13, 12/9/2013]
The fire protection services appropriations tax may be levied
in accordance with the terms of this Part for fiscal year 2014 and
shall be considered assessed at the same time or times as the tax
levied against real estate by the Borough for general Borough purposes.
The fire protection service appropriations tax shall continue on a
calendar-year basis thereafter without annual reenactment of this
Part and by inclusion of the same in the annual Borough Tax Ordinance
for each year.
[Ord. 1413-13, 12/9/2013]
The Borough shall be authorized to enter into written agreements
and memoranda of understanding with any fire company which receives
appropriations from the Borough generated from the tax revenues collected
pursuant to this Part in order to provide an accountability process
for the use of such appropriations and to assist the Borough in its
annual budget process so that it may budget responsibly and levy the
tax accordingly. Such agreements or memoranda of understanding may
require any fire company which is the recipient of appropriations
to timely file with the Borough budget and financial reports and any
such other reports or supporting documentation relative to the use
or proposed use of appropriated funds.