[Ord. 1968-8, 12/9/1968, § 1; as amended by Ord.
1972-7, 11/21/1972, § 1; and by Ord. 87-9, 12/17/1987, § 1]
Pursuant to the authority contained in the Act of December 31,
1965, P.L. 1257, known as Act 511, the Local Tax Enabling Act, and
its amendments and supplements, the following taxes for the purpose
of providing revenue for general Borough purposes are hereby levied
and assessed for the fiscal year 1988 and from year to year thereafter:
1.
A per capita tax of $5 upon each and every natural person, 18 years
of age or older, who resides or lives within the Borough of Hummelstown,
Dauphin County, Pennsylvania.
[Ord. 1968-8, 12/9/1968, § 2]
The taxes levied by this Part 3 shall be in addition to all
other property, residence, personal and other taxes levied by the
said Borough and by any other municipality or taxing body and shall
be collected by the duly elected or appointed tax collector for the
Borough of Hummelstown and in the same manner and at the same time
as other Borough taxes are collected.
[Ord. 1968-8, 12/9/1968, § 3]
As soon as the taxes prescribed hereabove are levied and assessed
by the Borough Council of the Borough of Hummelstown, Dauphin County,
Pennsylvania, the Secretary of the aforesaid Borough shall add the
amount of the taxes levied hereunder to the tax duplicate furnished
the tax collector and such entry shall constitute the said tax collector's
warrant for collection of these taxes.
[Ord. 1968-8, 12/9/1968, § 4; as amended by Ord.
1972-7, 11/21/1972, § 2]
Persons residing within the Borough of Hummelstown, Dauphin
County, Pennsylvania, and who became 21 years of age from the period
commencing January 1, 1969 through December 31, 1972 and who became
18 years of age on or after January 1, 1973, shall report the attainment
of that age to the Secretary of the Borough of Hummelstown, Dauphin
County, Pennsylvania. Likewise, persons who had achieved age 21 and
such persons who had achieved age 18 years by January 1, 1973, and
who are not on the current Dauphin County Assessment Roll, shall report
the attainment of that age to the Secretary of the Borough of Hummelstown,
Dauphin County, Pennsylvania.
[Ord. 1968-8, 12/9/1968, § 6; as amended by Ord.
1969-3, 4/15/1969, § 1; and by Ord. 1980-4, 5/21/1980, § 3]
The Tax Collector of the Borough of Hummelstown shall be entitled
to compensation for collection of the taxes authorized and specified
in this Part of the Code of the Borough of Hummelstown. This compensation
shall be set, from time to time, by resolution of the Council of the
Borough of Hummelstown and the current resolution establishing the
compensation for the Tax Collector shall be kept on file in the Borough
Office.
[Ord. 1968-8, 12/9/1968, § 7]
All taxpayers subject to the payment of these taxes, herein
levied and assessed, shall be entitled to a discount of 2% of the
amount of said tax upon making payment of the whole amount thereof
within two months after the date of the mailing of the tax notice
for the taxes levied herein. All taxpayers who fail to make payment
of any such taxes for a period of four months after the date of the
mailing of said notice, shall be charged a penalty of 5%, which penalty
shall be added to the taxes by the Tax Collector and collected by
the said Tax Collector.
[Ord. 1968-8, 12/9/1968, § 8]
The taxes imposed herein shall be collected from every natural
person subject to said taxes as prescribed herein, notwithstanding
the fact that the name of any such person shall not appear on the
list of persons subject to taxation within the said Borough furnished
to the said Tax Collector and notwithstanding the fact that no notice
by mail or otherwise shall have been given to such person of the fact
that he or she is liable for payment of the said taxes. The names
of such person or persons shall be added to the duplicate of the Tax
Collector in the manner now provided by law for the collection of
other taxes levied by the aforesaid Borough.
