[Adopted 11-14-1966 by Ord. No. 21-1966; amended in its entirety 12-18-1967 by Ord. No. 13-1967[1] (Ch. XXIV, Part 3, of the 1970 Code of Ordinances)]
[1]
Editor's Note: Ordinance 21-1966 reenacted the per capita
tax ordinance (Ordinance 22-1965) for the year 1967, but Ordinance
13-1967 reenacted and amended Ordinance 21-1966 so as to become a
permanent ordinance. The preamble to Ordinance 13-1967 reads as follows:
"WHEREAS, the Borough of Vandergrift, by Ordinance No. 21-1966,
approved November 14, 1966, imposed a per capita tax of $5 per annum
upon each resident or inhabitant of the Borough of Vandergrift over
21 years of age for the year 1967; and
WHEREAS, Ordinance No. 21-1966 was enacted under the authority
of the Act of the General Assembly of the Commonwealth of Pennsylvania
of December 31, 1965, P.L. 1257, (Act 511) known as The Local Tax
Enabling Act for the year 1967; and
WHEREAS, Sections 4, 5 and 7 of the Act of December 31, 1965,
P.L. 1257, (Act 511) known the The Local Tax Enabling Act were amended
to provide that 'every such tax shall continue in force on a calendar
or fiscal year basis, as the case may be, without annual reenactment
unless the rate of the tax is subsequently changed.'
NOW, THEREFORE, Since said Ordinance No. 21-1966 of the Borough,
having been enacted for the single year 1967, it is deemed advisable
by said Borough at this time, to reenact the said Ordinance No. 21-1966,
so as to transform the said ordinance applicable for the year 1967
only, into a permanent ordinance."
[Amended 9-12-1977 by Ord. No. 12-1977; 4-6-2020 by Ord. No. 1-2020]
A per capita tax of $10 per annum is hereby levied and assessed
upon each resident or inhabitant of Vandergrift Borough 18 years of
age or older, which tax shall be in addition to all other taxes levied
and assessed by Vandergrift Borough pursuant to any and all laws authorizing
the same as enacted by the Commonwealth of Pennsylvania. The levy
of said tax shall be under and pursuant to Pennsylvania law with regard
to any applicable exemptions.
[Amended 4-6-2020 by Ord.
No. 1-2020[1]]
Said tax shall be collected in the manner as approved by Pennsylvania
law, including third-party tax collectors as authorized for the Borough
of Vandergrift whereby the Borough of Vandergrift has the power to
appoint or hire a third-party tax collecting entity to exclusively
collect the per capita tax as levied by the Borough of Vandergrift
and, from time to time hereafter, may assign the obligations and duties
of the collection of said per capita tax in a manner as provided by
law without further ordinance or resolution.
[1]
Editor's Note: This ordinance also provided that "tax collector"
shall be defined as any lawful tax collecting entity elected or appointed
by the Council of the Borough of Vandergrift to collect taxes in the
manner as provided by Pennsylvania state law.
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 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 hereby levied and assessed.
The expenses of collection and compensation of the Tax Collector
shall be paid and allowed as provided in the Local Tax Collection
Law of 1945, as amended and supplemented, which compensation shall
be the same as fixed from time to time by Vandergrift Borough for
the collection of other Borough taxes.
The Tax Collector shall give notice to the taxpayers at the
same time and in the manner as provided by the Local Tax Collection
Law of 1945, as amended and supplemented.
[Amended 9-12-1977 by Ord. No. 12-1977; 4-6-2020 by Ord. No. 1-2020]
The Council of the Borough of Vandergrift, or any designated
lawful agent or lawful taxing authority, shall provide a list of all
residents and inhabitants of Vandergrift Borough 18 years of age or
older which shall be subject to this tax, the same to be provided
to the tax collection entity assigned with the duty and obligation,
under the law, to collect said per capita tax.
The Tax Collector shall be and is hereby empowered with the
authority to collect said tax by distress and sell all goods and chattels
of the taxpayer, as provided therefor by the Local Tax Collection
Law of 1945, as amended and supplemented.
[Amended 9-8-1986 by Ord.
No. 4-1986]
There is hereby conferred upon the Tax Collector the power and
authority to demand, receive and collect from all corporations, political
subdivisions, associations, companies, firms or individuals, employing
persons owing per capita taxes, or whose spouse owes per capita taxes,
or in possession of unpaid commissions or earnings belonging to any
person owing per capita taxes or whose spouse owes per capita taxes,
upon the presentation of written notice and demand containing the
name of the taxable or spouse 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 subdivisions, 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 commissions or earnings
of any taxable in its or his possession or that shall within 60 days
thereafter become due, or from any unpaid commissions or earnings
of any 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 the per capita taxes and costs shown upon
the written notice or demand, and to pay the same to the Tax Collector
of Vandergrift Borough within 60 days after such notice shall have
been given. The employer shall be entitled to deduct not more than
2% for his expenses from such moneys paid over to the Tax Collector.
Upon failure of such employer to make such deduction when properly
notified as herein provided, such employer shall forfeit and pay the
amount of such tax for each such taxable whose taxes are not withheld
and paid over to the Tax Collector as herein provided, which amount
may be recovered by an action of assumpsit in a suit to be instituted
by the Tax Collector on behalf of Vandergrift Borough.
The Tax Collector shall keep a correct account of all per capita
taxes collected by authority of this article. He shall mark the same
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 Vandergrift Borough by a separate statement at the
same time as other taxes are remitted to Vandergrift Borough.
All taxpayers subject to the payment of the per capita taxes
herein levied and assessed shall be entitled to a discount of 2% of
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 fail to make payment of any such taxes charged against them for
a period of 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.
It is the intent of this article and there is hereby conferred
upon the Tax Collector all the duties and obligations to the same
extent and as fully as provided for in the Local Tax Collection Law
of 1945, as amended and supplemented.
The provisions of this article, so far as they are the same
as those of ordinances in force immediately prior to the enactment
of this article, are intended as a continuation of such ordinances
and not as new enactments. The provisions of this article shall not
affect any act done or liability incurred, nor shall they affect any
suit or prosecution pending or to be instituted to enforce any right
or penalty or to punish any offense under the authority of any ordinance
repealed by this article.
