Township of Upper Providence, PA
Delaware County
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Table of Contents
Table of Contents
[Res. Unno, passed 1-5-1960; Ord. No. 100, passed 6-3-1975]
A per capita tax of $5 for the fiscal year 1962 and each year thereafter is hereby levied, assessed and enacted upon each resident or inhabitant of the Township over 21 years of age under the authority and provisions of the Act of December 31, 1965, P.L. 1257, and its amendments (53 P.S. Sec. 6901 et seq.).
[Res. Unno, passed 1-5-1960; Res. Unno, passed 4-17-1973]
The tax shall be collected by the duly elected or appointed Tax Collector[1] in the same manner as other Township taxes are collected. The dates of collection shall be on a fiscal year basis to agree with the fiscal year of the School District of the Township of Upper Providence, namely July 1 of each year to June 30 of the following year.
[1]
Editor's Note: Ordinance No. 478, adopted 2-14-2013, abolished the Office of Tax Collector, effective 1-1-2014. Ordinance No. 478 also provided that the Township Manager and/or his duly appointed agents are empowered to collect and disburse all taxes due the Township in a manner provided by law and as directed by the Township Council.
[Res. Unno, passed 1-5-1960]
The Tax Collector is hereby authorized to collect the tax by distress and to sell all goods and chattels of the taxpayer as provided by the Local Tax Collection Law of 1945, as amended and supplemented (72 P.S. Sec. 5511.1 et seq.).
[Res. Unno, passed 1-5-1960]
There is hereby conferred upon the Tax Collector the power and authority to demand, receive and collect per capita taxes from all corporations, political subdivisions, associations, companies, firms or individuals employing persons owing per capita taxes, or whose spouse owes per capita taxes, upon the presentation of written notice and demand containing the name of the taxable, or spouse thereof, and the amount of tax due. Upon the presentation of such written notice and demand, it shall be the duty of such corporation, political subdivision, association, company, firm or individual to deduct from the wages, commissions or earnings that are then owed to such individual employees, or that shall within 60 days thereafter become due, or from any unpaid commissions or earnings of any taxable in his, her or its possession, a sum sufficient to pay the respective amount of the per capita taxes and costs shown upon the written notice or demand, and to pay the same to the Tax Collector of the Township within 60 days after such notice shall have been given. The employer shall be entitled to deduct not more than 2% for his, her or its expenses for such moneys paid over to the Tax Collector. Upon the failure of such employer to make such deduction when properly notified as herein provided, such employer shall forfeit and pay the amount of such tax for each such taxable whose taxes are not withheld and paid over to the Tax Collector as herein provided, which amount may be recovered by an action as assumpsit in a suit to be instituted by the Tax Collector on behalf of the Township.
[Res. Unno, passed 1-5-1960]
The Tax Collector shall keep a correct account of all per capita taxes collected under authority of this chapter. He or she shall mark the same paid on each duplicate at the name of each taxable and shall indicate the date on which payment was made. The Tax Collector shall remit said taxes to the Treasurer of the Township by a separate statement at the same time as other taxes are remitted to the Township.
[Res. Unno, passed 1-5-1960]
All taxpayers subject to the payment of the per capita tax herein levied and assessed shall be entitled to a discount of 2% of the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice. All taxpayers who fail to make payment of such taxes charged against them for a period of four months after the date of the tax notice shall be assessed a surcharge of 5%, which surcharge shall be added to the taxes by the Tax Collector and be collected by him or her.
[Res. Unno, passed 1-5-1960]
There is hereby conferred upon the Tax Collector all the powers and all of the duties and obligations provided for in the Local Tax Collection Law of 1945, as amended and supplemented.
[1]
Editor's Note: See Section 202.99 for general Code penalty.