The Board of Supervisors of the Township of West Manheim, Pennsylvania,
hereby imposes a per capita tax in accordance with the authority granted
by the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257,
No. 511, as amended, 53 P.S. § 6924.101 et seq.
In the construction of this article, the following terms shall
have the meanings indicated, unless a different meaning clearly appears
from the context:
RESIDENT
Every adult 18 years of age or older who lives within the
Township.
TAX COLLECTOR
The person or agency designated by the Board of Supervisors
to administer and collect the per capita tax.
A per capita tax at the rate of $10 is hereby levied and assessed
for general Township purposes upon each resident of the Township,
which tax shall be in addition to all other taxes levied and assessed
by the Township pursuant to any other laws of the Commonwealth of
Pennsylvania.
Any resident whose total income from all sources is less than
$12,000 per annum is exempt from the imposition of the per capita
tax. The Board of Supervisors shall have the authority to adopt regulations
for the processing of claims for exemptions which must be complied
with by any person claiming entitlement to an exemption.
The per capita tax shall be collected by the Tax Collector.
The entry of a person's name on the per capita tax duplicate and the
issuance of such duplicate to the Tax Collector shall constitute his
or her warrant for the collection of the per capita tax hereby levied
and assessed. The expense of collection and compensation of the Tax
Collector shall be as provided by law.
The Tax Collector shall give notice to residents, shall have
the power to collect the per capita tax by any lawful means, shall
have the power and authority to demand and receive taxes from the
employer of any resident owing any per capita tax or whose spouse
owes any per capita tax, shall remit the per capita taxes to the Township
Treasurer, shall allow discounts and add penalties, and shall generally
be subject to all the duties and shall have all the rights and authority
conferred by the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq.