[Ord. 2015-699, 12/29/2015[1]]
There is hereby levied a recreation tax for the purpose of maintaining
and operating the parks and recreation areas, facilities and programs
at the rate of 0.07 mills on real estate (or $0.70 on each $100 of
assessed valuation).
[1]
Editor's Note: This ordinance also superseded former
Part 7, Recreation Tax, adopted by Ord. 2014-690, 12/29/2014.
[Ord. 2015-699, 12/29/2015]
The recreation tax levied under this Part shall be for the tax
year 2016 of West Norriton Township and every year thereafter until
removed, modified or changed.
The tax shall be imposed on all owners of real estate within
West Norriton Township, Montgomery County, Pennsylvania.
The West Norriton Township Tax Collector is hereby authorized
and directed for the tax year 2016 to collect any and all taxes as
adopted by the West Norriton Township Board of Commissioners from
the persons and properties, the sums with which they are respectively
charged for a recreation tax until the same becomes delinquent, and
said monies are to be returned to the West Norriton Township Board
of Commissioners for the purpose of implementing the 2016 budget as
approved. The provisions of this section shall remain in full force
and effect, not only for the 2016 budget, but all budget years thereafter
until the same is revoked, modified or changed.
[Ord. 2015-699, 12/29/2015]
1.
In the year 2016 and every year thereafter, until this article is
amended or modified, the discount, flat rate and penalty periods for
the recreation tax in West Norriton Township shall be as follow:
A.
All taxpayers shall be entitled to a discount of 2% from the amount
of tax contained in the tax notice upon making payment of the whole
amount thereof within two months after the date of the tax notice
period.
B.
For the following two-month period, all taxpayers making payments
shall pay the flat rate as set forth in the tax notice.
C.
All taxpayers who shall fail to make payment of any such taxes charged
against them for four months after the date of the tax notice shall
be charged a penalty of 5%, which penalty shall be added to the taxes
by the Tax Collector and be collected by him.
