[Ord. 481, 3/1/1967,
§ 1; as amended by Ord. 491, 5/1/1968, § 2]
A per capita tax of $5 per annum be, and the same is hereby
levied and assessed upon each resident or inhabitant, of the age of
21 years or over, within the limits of the Borough of Stroudsburg,
for the year ending December 31, 1967, and for each fiscal year thereafter,
which tax shall be in addition to all other taxes levied and assessed
by the Borough of Stroudsburg pursuant to any other laws of the Commonwealth
of Pennsylvania.
[Ord. 481, 3/1/1967,
§ 2; as amended by Ord. 599, 12/19/1983]
Said tax shall be collected by the duly elected or appointed
tax collector of borough taxes for the Borough of Stroudsburg in the
same manner and at the same time or times as other borough taxes are
collected, as provided by the "Local Tax Collection Law", of 1965,
as amended and supplemented.
[Ord. 481, 3/1/1967,
§ 3]
The said tax collector shall give bond secured and conditioned
for the collecting, accounting for and paying over of such taxes in
the same manner as provided for other borough taxes.
[Ord. 481, 3/1/1967,
§ 4]
The entry of said per capita tax in the tax duplicate and issuance
of said duplicate to the tax collector shall constitute his warrant
for the collection of the per capita tax hereby levied and assessed.
Such warrant shall remain in force until the complete settlement of
all taxes in such duplicate as provided by "Local Collection Law"
of 1945, as amended and supplemented.
[Ord. 481, 3/1/1967,
§ 5; as amended by Ord. 599, 12/19/1983]
The expenses of the collection of the per capita tax hereby
levied and assessed shall be paid and allowed as provided in the aforesaid
"Local Tax Enabling Act" of 1965, as amended and supplemented. The
tax collector, as compensation for the collection of said taxes, shall
receive the same commission as fixed by the Borough of Stroudsburg
for the collection of the other borough taxes.
[Ord. 481, 3/1/1967,
§ 6; as amended by Ord. 599, 12/19/1983; and by Ord. No. 1136, 12/20/2022]
1.
The Tax
Collector shall give notice to every taxable person whose name appears
on the tax duplicate at the same time and in the same manner as provided
by the Local Tax Enabling Act of 1965, as amended and supplemented.
Failure to receive such notice shall not relieve any taxpayer from
the payment of the tax hereby levied and assessed, and such taxpayer
shall be charged with the said tax as though he had received notice.
2.
Waiver
of Additional Charges for Real Estate Taxes.
A.
The Stroudsburg Borough Tax Collector shall waive additional charges
for real estate taxes beginning in the first tax year after the effective
date of this section, providing that the taxpayer does all of the
following:
(1)
Provides a waiver request of additional charges to the Tax Collector
in possession of the claim within 12 months of a qualifying event.
(a)
"Qualifying event" is defined as the date of transfer of ownership
for real property, or for manufactured or mobile homes, the date of
transfer of ownership or the date a lease agreement commences for
the original location or relocation on a parcel of land not owned
by the owner of the mobile or manufactured home. The term does not
include the renewal of a lease for the same location.
(b)
"Additional charges" is defined as any interest, fee, penalty,
or charge accruing to and in excess of the face amount of the real
estate taxes as provided in the real estate tax notice.
(2)
Attests that a notice was not received;
(3)
Provides the Tax Collector in possession of the claim with one
of the following: a copy of the deed showing the date of real property
transfer; or a copy of the title following the acquisition of a mobile
or manufactured home subject to taxation as real estate showing the
date of issuance or a copy of an executed lease agreement between
the owner of a mobile or manufactured home and the owner of the a
parcel of land on which the mobile or manufactured home will be situated
showing the date the lease commences; and
(4)
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
B.
All waiver requests shall be submitted on Form DCED-CLGS promulgated
by the Pennsylvania Department of Community and Economic Development.
C.
A taxpayer who is granted a waiver and paying real estate tax as
provided in this section shall not be subject to an action at law
or in equity for an additional charge, and any claim existing or lien
filed for an additional charge shall be deemed satisfied.
D.
Indemnification. The Tax Collector that accepts a waiver and payment
in good faith in accordance with this section shall not be personally
liable for any amount due or arising from the real estate tax that
is the subject in the waiver.
[Ord. 481, 3/1/1967,
§ 7]
In case the tax collector shall at any time find, within the
limits of the Borough of Stroudsburg, any resident or inhabitant of
the age of 21 years or over, whose name does not appear upon the duplicate
of the Borough of Stroudsburg, he shall report the name of such person
forthwith to the assessor of the Borough. The assessor shall thereupon
promptly certify the said name to the Borough of Stroudsburg, which
shall then promptly certify such name to the tax collector reporting
such name. If the Council of the Borough of Stroudsburg shall at any
time find, within said Borough, any resident or inhabitant above the
age of 21 years whose name does not appear upon the duplicate of the
Borough of Stroudsburg, the Borough of Stroudsburg may, by resolution,
determine that the name of such person belongs on the tax assessment
list and on the tax duplicate and certify the same to the tax collector
with the direction to collect the proper taxes from such person for
the current year and for the preceding year or the two preceding years,
if he was liable for such taxes under existing law. The Council of
the Borough of Stroudsburg shall at the same time certify such name
to the County Board for the Assessment and Revision of Taxes or other
authority charged with the duty of making the assessment used by the
Borough of Stroudsburg.
Upon receiving any name as aforesaid, the tax collector shall
add the name and assessment of such person to the duplicate of the
Borough of Stroudsburg and proceed to collect the tax or taxes assessed
against such person as herein provided.
[Ord. 481, 3/1/1967,
§ 8]
The tax collector shall have power, in case of the neglect or
refusal of any resident or inhabitant within the limits of the Borough
of Stroudsburg to make payment of the tax hereby levied and assessed
against him, after two months from the date of the tax notice, to
levy the amount of such tax, any penalty due thereon, and costs, by
distress and sale of the goods and chattels of such delinquent, in
accordance with the provisions of "Local Tax Collection Law" of 1945,
as amended and supplemented.
[Ord. 481, 3/1/1967,
§ 9]
The tax collector is hereby authorized and empowered to demand,
receive and collect the amount of said tax from all corporations,
political subdivisions, associations, companies, firms or individuals,
employing any person or persons owing the per capita tax hereby levied
and assessed, or whose wife owes such per capita tax, or having in
possession unpaid commissions or earnings belonging to any person
or persons owing such per capita tax, or whose wife owes such per
capita tax, upon the presentation of a written notice and demand containing
the name of the taxable or the husband thereof, and the amount of
tax due.
Upon the presentation of such written notice and demand, it
shall be the duty of such corporation, political subdivision, association,
company, firm or individual to deduct from the wages, commissions
or earnings of such individual employees, then owing or that shall
within 60 days thereafter become due, or from any unpaid commission
or earnings of any such taxable in its or his possession or that shall
within 60 days thereafter become due, or from any unpaid commission
or earnings of any such taxable in its or his possession or that shall
within 60 days thereafter come into its or his possession, a sum sufficient
to pay the respective amount of per capita tax, and costs, shown upon
the written notice and demand, and to pay the same to the tax collector
of the Borough of Stroudsburg within 60 days after such notice shall
have been given; such corporation, political subdivision, association,
firm or individual shall be entitled to deduct from the moneys collected
from each employee the costs incurred from the extra bookkeeping necessary
to record such transaction, not exceeding 2% of the amount of money
so collected and paid over to the tax collector. Upon the failure
of any such corporation, political subdivision, association, company,
firm or individual to deduct the amount of such taxes or to pay the
same over to the tax collector, less the cost of bookkeeping involved
in such transaction, as herein provided, within the time hereby required,
such corporation, political subdivision, association, company, firm
or individual shall forfeit and pay the amount of such tax for each
such taxable whose taxes are not withheld and paid over or that are
withheld and not paid over, together with a penalty of 10% added thereto
to be recovered by an action of assumpsit in a suit to be instituted
by the tax collector on behalf of the Borough of Stroudsburg, as debts
of like amount are now by law recoverable, except that such persons
shall not have the benefit of any stay of execution or exemption law.
[Ord. 481, 3/1/1967,
§ 10]
The tax collector shall keep a correct account of all moneys
collected by him under the authority of this ordinance. He shall mark
"paid" on each duplicate at the name of each taxable person, and the
date on which payment was made. The tax collector shall remit said
taxes to the treasurer of the Borough of Stroudsburg by a separate
statement at the same time as other taxes are remitted to the said
treasurer.
[Ord. 481, 3/1/1967,
§ 11]
All taxpayers subject to the payment of the per capita tax hereby
levied and assessed shall be entitled to a discount of 2% from 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 the per capita tax 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,
[Ord. 481, 3/1/1967,
§ 12; as amended by Ord. 599, 12/19/1983]
It is hereby expressly declared to be the intent of the Council
to confer and impose upon the duly elected or appointed assessors
and tax collector of the Borough of Stroudsburg, in the assessment
and collection of the per capita tax hereby levied and assessed, all
of the rights, powers, duties and obligations which are conferred
or imposed upon borough assessors or collectors of borough taxes by
any existing law or laws of the Commonwealth of Pennsylvania, together
with such amendments and supplements thereto as may be made from time
to time, insofar as the same may relate to the said per capita tax.
It is further declared not to be the intent of this ordinance to limit
the tax collector, in the collection of the per capita tax hereby
levied and assessed, to the provisions of "Local Tax Enabling Act"
of 1965, as amended and supplemented, but it is the intent to confer
upon the tax collector all the powers and rights, together with all
the duties and obligations, conferred upon or granted to borough tax
collectors by any other law or laws of the Commonwealth of Pennsylvania.
