[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.
