[Ord. 540, 11/14/1967, § 1]
This Part shall be known as the "Act 511 Per Capita Tax Ordinance for 1968."
[Ord. 540, 11/14/1967, § 2; as amended by Ord. 565, 12/10/1974, § 1]
For general revenue purposes a per capita tax of $5 is hereby imposed, assessed and levied for the calendar year 1968 and each calendar year thereafter on each and every person 21 years of age or older residing or domiciled in the Borough of Ben Avon on the first day of April of said calendar year. For the purposes of this section any person on active military duty, while stationed outside of the Borough, shall not be deemed to reside or be domiciled in the Borough.
[Ord. 540, 11/14/1967, § 3]
Each person subject to the per capita tax levied under § 24-602 hereof shall cause the same to be paid in full on or before August 31st of the calendar year 1968; provided, however, that any such taxpayer shall be entitled to a 2% discount thereon if said tax be paid in full on or before the 30th day of June of said calendar year.
[Ord. 540, 11/14/1967, § 4]
1.
The Borough Council may from time to time appoint a collector to administer this tax and the collection of the same. In the absence of any such specific appointment, the elected real estate tax collector in the Borough of Ben Avon shall be the collector of this tax.
2.
It shall be the duty of the collector to collects and receive the taxes, fines and penalties imposed by this Part. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.
3.
The collector is hereby charged with the administration and enforcement of the provisions of this Part. Subject to the approval thereof by the Borough Council, the collector is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this Part. The collector is hereby authorized to examine any person under oath concerning the residence or domicile status of any person and the status of his or her tax liability, and, to this end, the Borough Council may compel the production of books, papers and records and the attendance of all persons before the collector whether as parties or witnesses whom the collector believes to have knowledge with respect to the same.
[Ord. 540, 11/14/1967, § 5]
If for any reason the per capita tax is not paid when due, there shall be added to the same and collected as a part thereof a penalty of 5% of the amount of the unpaid tax, together with interest at the rate of 6% per annum on the amount of said tax and an additional penalty of 1/2% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected.
[Ord. 540, 11/14/1967, § 6]
In addition to other remedies now or hereafter provided by law, all taxes imposed by this Part, together with penalties due thereon, shall be recovered as other debts of like character are recovered in an action of assumpsit brought in the name of the Borough of Ben Avon by the tax collector or other proper officer of the Borough.
[Ord. 540, 11/14/1967, § 7]
The collector is hereby authorized to accept payment under protest of the amount of the tax claimed by the Borough of Ben Avon in any case where any person disputes the validity or amount of the Borough's claim for the tax. If it is thereafter judicially determined by a court of competent jurisdiction that there has been an overpayment to the collector, the amount of the overpayment shall be refunded to the person who paid under protest.
[Ord. 540, 11/14/1967, § 8]
Any person, firm or corporation who shall violate any provision of this Part, upon conviction thereof, shall be sentenced to a fine of not more than $600 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation of this Part continues or each section of this Part which shall be found to have been violated shall constitute a separate offense.