[Ord. 266, 11/6/1969, § 1; as amended by Ord. 275,
1/8/1972]
A per capita tax of $5 per annum, for general Borough purposes,
is hereby levied and assessed under the authority of the Local Tax
Enabling Act and its amendments, upon each resident or inhabitant
of the Borough of New Oxford of the age of 18 years and over, which
tax shall be in addition to all other taxes levied and assessed by
the said Borough pursuant to any other laws of the Commonwealth of
Pennsylvania.
[Ord. 266, 11/6/1969, § 2]
The said per capita tax shall be collected by the duly elected
or appointed Tax Collector of the Borough of New Oxford in the same
manner and at the same time as other Borough taxes are collected,
as provided by the Local Tax Collection Law of 1945, as amended and
supplemented.
[Ord. 266, 11/6/1969, § 3]
The Tax Collector shall give bond secured and conditioned for
the collection and payment of the per capita tax as provided by law
for other Borough taxes.
[Ord. 266, 11/6/1969, § 4]
The entry of the per capita tax on the tax duplicate and the
issuance of such tax duplicate to the Tax Collector shall constitute
his warrant for the collection of the per capita tax.
[Ord. 266, 11/6/1969, § 5]
The expenses of collection of the per capita tax and the compensation
of the Tax Collector for the collection thereof shall be allowed and
paid as provided in the Local Tax Collection Law of 1945, as amended
and supplemented, which compensation shall be the same as shall be
fixed from time to time for the collection of other Borough taxes.
[Ord. 266, 11/6/1969, § 6]
The Tax Collector shall give notice to the taxpayers of the
amount of per capita tax due under this Part at the same time and
in the same manner as provided by the Local Tax Collection Law of
1945, as amended and supplemented.
[Ord. 266, 11/6/1969, § 7; as amended by Ord. 275,
1/8/1972]
In case the Tax Collector shall at any time find within the
Borough any resident or inhabitant above the age of 18 years whose
name does not appear upon the tax duplicate, he shall report the name
of such person forthwith to the Assessor, who shall thereupon certify
the same unto the Borough Council, which shall promptly certify the
same to the Tax Collector reporting such name, whereupon the Tax Collector
shall add such name and the assessment of this per capita tax against
such person to the duplicate of the Borough and shall proceed to collect
the same.
[Ord. 266, 11/6/1969, § 8; as amended by Ord. 384,
6/7/1999]
The Tax Collector shall give notice to the taxpayers; shall
have the power to collect the per capita tax by distress; shall have
the power and authority to demand and receive the said tax from the
employer of any person owing any per capita tax, or whose spouse owes
any per capita tax; shall remit such taxes to the Borough Treasurer
by separate statement at the same time that other taxes are remitted
to the Borough; shall allow discounts and penalties; and shall generally
be subject to all the duties and shall have all the rights and authority
conferred upon tax collectors by the Local Tax Collection Law of 1945,
as amended and supplemented. It is hereby declared to be the intent
of the Borough Council, in enacting this Part, to confer upon the
Tax Collector, in the collection of this per capita tax, all the powers,
together with all the duties and obligations, to the same extent and
as fully provided for in the Local Tax Collection Law of 1945, as
amended and supplemented.
