[Ord. 56-1988, 9/11/1988, § 2.1; as amended by
Ord. 09-00, 10/2/2000]
1.
COLLECTOR
PER CAPITA TAX
PERSON
RESIDENT
TAXPAYER
The following words and phrases, when used in this Part, should have
the meaning ascribed to them in this section except where the context
clearly indicates a different meaning:
The elected Township Treasurer unless some other person shall
be designated by the Board of Supervisors of the Township to collect
or receive the taxes imposed by this Part.
The tax imposed by this Part.
Any natural person.
Any person domiciled in the Township of Spring, Centre County,
Pennsylvania.
Any person required hereunder to pay a per capita tax.
[Ord. 56-1988, 9/11/1988, § 2.2; as amended by
Ord. 09-00, 10/2/2000]
The Board of Supervisors of the Township of Spring, County of
Centre and Commonwealth of Pennsylvania hereby levy an annual tax
for general revenue purposes of $5 upon each resident of the Township
of Spring who shall have attained the age of 21 years on or before
the first day of January, 1988, the first day of the fiscal year for
which the tax is levied.
[Ord. 56-1988, 9/11/1988, § 2.3; as amended by
Ord. 09-00, 10/2/2000]
On or before the first day of January, 1988, the collector shall
send to every resident of the Township of Spring over the age of 21
years a notice of the per capita tax due by such resident for the
fiscal year. Such notice shall be in the form prescribed by the Board
of Supervisors of the Township of Spring; provided, that the failure
or omission of the collector to send, or of any taxpayer to receive
such notice shall not relieve such person from the payment of such
tax. Provided further, that any person who shall become a resident
of the Township of Spring after the first day of January, 1988, shall
not be liable for the per capita tax for that fiscal year; any person
who shall cease to be a resident at any time after the first day of
January, 1988, shall be liable for the full payment of the per capita
tax for such year.
[Ord. 56-1988, 9/11/1988, § 2.4]
All taxpayers subject to the payment of the tax under this Part
shall be entitled to a discount of 2% on 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 shall fail to make payment
of any such taxes imposed against them for four months after the date
of the notice shall be charged a penalty of 5%, which penalty shall
be added to the taxes by the collector and collected by him. The collector
shall furnish a receipt to every person paying such tax.
[Ord. 56-1988, 9/11/1988, § 2.5]
All taxes levied under this Part, together with all penalties,
shall be recoverable by the collector in the manner authorized by
the laws of the Commonwealth of Pennsylvania.
[Ord. 56-1988, 9/11/1988, § 2.6]
All taxes, interest and penalties collected or received under
the provisions of this Part shall be used for general revenue purposes.
[Ord. 56-1988, 9/11/1988; § 2.7; as amended by
Ord. 09-00, 10/2/2000]
1.
Enforcement Notice.
A.
If it appears to the Township that a violation of this Part has occurred,
the Township shall initiate enforcement proceedings by sending an
enforcement notice as provided in this section.
B.
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel and to any other person requested in
writing by the owner of record.
C.
An enforcement notice shall state at least the following:
(1)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(2)
The location of the violation and, if applicable, the property
in violation.
(3)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this Part.
(4)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(5)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(6)
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
2.
Enforcement Remedies.
A.
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this Part shall, upon
being found liable therefor in a civil enforcement proceeding commenced
by the Township, pay a judgment of not more than $600 plus all court
costs, including reasonable attorney fees incurred by the Township
as a result thereof. No judgment shall commence or be imposed, levied
or payable until the date of the determination of a violation by the
district justice. If the defendant neither pays nor timely appeals
the judgment, the Township may enforce the judgment pursuant to the
applicable rules of civil procedure. Each day that a violation continues
shall constitute a separate violation, unless the district justice
determining that there has been a violation further determines that
there was a good faith basis for the person, partnership or corporation
violating this Part to have believed that there was no such violation,
in which event there shall be deemed to have been only one such violation
until the fifth day following the date of the determination of a violation
by the district justice and thereafter each day that a violation continues
shall constitute a separate violation.
B.
The court of common pleas, upon petition, may grant an order of stay,
upon cause shown, tolling the per diem fine pending a final adjudication
of the violation and judgment.
C.
Nothing contained in this section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this section.
D.
District justices shall have initial jurisdiction over proceedings
brought under this section.
[Ord. 56-1988, 9/11/1988, § 2.10]
This Part is enacted pursuant to the authority of the Local
Tax Enabling Act, 1965, December 31, P.L. 1257, 53 P.S. § 6901,
as amended, and the taxes reenacted herein shall continue in force
on a fiscal year basis without annual reenactment herein unless the
rate of the tax is subsequently changed.
