[Adopted 3-6-1967 by Ord.
No. 368 (Ch. 90, Part 1, Arts. I and II, of the
1972 Code)]
A tax for general revenue for Borough purposes be and is hereby
imposed, assessed and levied pursuant to the authority granted by
the Act No. 511, adopted December 31, 1965,[1] as is hereinafter provided.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
This article shall be known and may be cited as the "Borough
of Souderton Per Capita Tax Ordinance."
[Amended 3-5-1973 by Ord.
No. 414]
A per capita tax of $10 for general Borough purposes is hereby
levied and assessed under the authority of the Act of December 31,
1965, upon each resident or inhabitant of the Borough of Souderton
over the age of 18 years, which tax shall be in addition to all other
taxes levied and assessed by the said Borough pursuant to any other
laws of the Commonwealth of Pennsylvania.
[Added 5-6-1974 by Ord.
No. 423[1]]
A.
The office of Per Capita Tax Collector is hereby created by this
section, and Borough Council shall from time to time by separate resolution
appoint a person or company to administer the provisions of this Per
Capita Tax Ordinance who will be designated as the Per Capita Tax
Collector.
B.
The Per Capita Tax Collector shall collect and receive all such taxes,
shall furnish a receipt for payment when requested to do so by a taxpayer
and shall keep a record showing the amount received by him for each
taxpayer under this article, together with the date of the receipt
of such payment.
[1]
Editor's Note: Original § 90-4 of the 1972
Code, Method of collection, was deleted upon adoption of this ordinance.
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Borough taxes.
The entry of the per capita tax in the tax duplicate and the
issuance of such duplicate to the Tax Collector shall constitute his
warrant for the collection of the per capita tax hereby levied and
assessed.
[Added 5-6-1974 by Ord.
No. 423[1]]
The Per Capita Tax Collector shall receive such compensation
for his services and expenses as determined from time to time by separate
resolution of Borough Council.
[1]
Editor's Note: Original § 90-7 of the 1972
Code, Expense of collection, how paid, was deleted upon adoption of
this ordinance.
The Tax Collector shall give notice to the taxpayers of the
amount of per capita tax due under this article, at the same time
and in the same manner as provided by the Local Tax Collection Law
of 1945, as amended and supplemented.
[Amended 3-5-1973 by Ord.
No. 414]
In case the Tax Collector shall at any time find within the
Borough any resident or inhabitant, above the age of 18 years whose
name does not appear upon the tax duplicate, he shall report the name
of such person forthwith to the Assessor, who shall thereupon certify
the same unto the Borough of Souderton, which shall promptly certify
the same to the Tax Collector reporting such name, whereupon the Tax
Collector shall add such name and the assessment of this per capita
tax against such person to the duplicate of the Borough of Souderton
and shall proceed to collect the same.
The Tax Collector shall give notice to the taxpayers, shall
have the power to collect said taxes by distress, shall have the power
and authority to demand and receive said tax from the employer of
any person owing any per capita tax or whose wife owes any per capita
tax, shall remit such taxes to the Treasurer of the Borough of Souderton
by separate statement at the same time as other taxes are remitted
to the Borough, shall allow discounts and add penalties, shall generally
be subject to all the duties and shall have all the rights and authority
conferred upon him by the Local Tax Collection Law of 1945, as amended
and supplemented. It is hereby declared to be the intent of the Borough
of Souderton, in enacting this article, to confer upon the Tax Collector,
in the collection of this per capita tax, all the powers, together
with all the duties and obligations, to the same extent and as fully
provided for in the Local Tax Collection Law of 1945, as amended and
supplemented.
[Added 1-2-1968 by Ord.
No. 378]
A.
The title
and all sections of this section, adopted on March 6, 1967, whereby
a per capita tax of $10 was placed on each resident and inhabitant
of the Borough of Souderton over the age of 18 years, is hereby reenacted
pursuant to the authority of the Local Tax Enabling Act.[1]
B.
This reenacting
section shall be effective January 1, 1968, and the tax hereby shall
apply to all taxables within the Borough of Souderton from that date
and shall continue in force on a calendar-year basis without annual
reenactment, unless the rate of the tax is subsequently changed or
unless otherwise amended or repealed.
