[Ord. 20, 3/11/1960, § 1; as amended by Ord. 41,
2/12/1968; by Ord. 56, 12/27/1973; and by Ord. 1992-4, 10/14/1992,
§ 1]
For general revenue purposes there is hereby levied and assessed
a per capita tax of $10 for the year 1992 on each resident and inhabitant
of the Township of East Fallowfield, not otherwise herein exempted,
which tax shall be in addition to all other taxes levied and assessed
by the Township of East Fallowfield, pursuant to the Act of December
31, 1965, P.L. 1257, as amended, or any other enabling legislation
within the Commonwealth of Pennsylvania.
[Ord. 20, 3/11/1960, § 2]
The duly elected or appointed Tax Collector of the Township
of East Fallowfield is hereby designated as the person to collect
said per capita tax for and on behalf of the Township, and to that
end he is hereby vested empowered with and authorized to use all the
statutory rights and remedies now vested in him by law with respect
to the collection of other Township taxes, insofar as the same are
applicable. The Township Tax Collector shall be paid the same percentage
of the amounts collected under the within Part as he is now paid for
the collection of other Township taxes.
[Ord. 20, 3/11/1960, § 3]
The Tax Collector shall give bond, secured and conditioned for
the collection and payment of such taxes as provided by law for other
Township taxes.
[Ord. 20, 3/11/1960, § 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 said per capita tax levied and assessed.
[Ord. 20, 3/11/1960, § 5]
All per capita taxes levied and assessed under the provisions
of this Part shall become due and payable, shall be subject to the
same discounts and penalties, and shall be collected in accordance
with the provisions of the Act of Assembly of the Commonwealth of
Pennsylvania, known as the Local Tax Collection Law of May 25, 1945,
P.L. 1050, its supplements and amendments.
[Ord. 20, 3/11/1960, § 6]
The Tax Collector shall keep a correct account of all per capita
taxes collected by authority of this Part. He shall mark the said
paid on each duplicate at the name of each taxable, and the date on
which payment was made. The Tax Collector shall remit said taxes to
the Treasurer of the Township of East Fallowfield by a separate statement
at the same time other taxes are remitted to the Township.
[Ord. 1992-4, 10/14/1992, § 3]
Exempt from the imposition, assessment, liability, and collection
of said tax is any resident of East Fallowfield Township whose total
income from all sources is less that $5,000 per annum, or if a married
person residing in the same household with his or her spouse where
the combined income of both spouses from all sources is less that
$10,000.
[Ord. 1992-4, 10/14/1992, § 4]
1.
The right to the exemption provided in § 24-208 hereof shall be established by demonstrating to the satisfaction of the Board of Supervisors on application in writing, duly affirmed or acknowledged or otherwise certified as true under penalties of perjury, the following:
[Ord. 1992-4, 10/14/1992, § 5; as amended by Ord.
2010-01, 3/23/2010]
Any person, partnership or corporation who or which has violated
or permitted the violation of any provision of this Part, upon being
found liable therefor in a civil enforcement proceeding commenced
by the Township, shall pay a judgment of not more than $600 plus all
court costs. No judgment shall commence or be imposed, levied or payable
until the date of the determination of a violation by a magisterial
district judge. If the defendant neither pays nor timely appeals the
judgment, the Township may enforce the judgment pursuant to the applicable
rules of civil procedure, at which time, in addition to any penalties,
the violator shall be liable for any attorney's fees and costs
incurred by the Township. Each day that a violation continues or each
section of this Part which shall be found to have been violated shall
constitute a separate violation.
