[Adopted 12-6-1988 by Ord. No. 73-1988]
This article shall be known and may be cited as the "Carroll Township Per Capita Tax Ordinance."
[Amended 11-6-1997 by Ord. No. 110-1997; 4-11-2011 by Ord. No. 2011-214]
Under authority granted by the Local Tax Enabling Act (1965 P.L. 1257), its amendments and supplements, a per capita tax of $5 annually for general Township purposes is hereby levied and assessed upon each resident or inhabitant of the Township, of the age of 18 years or over, which tax shall be in addition to all other taxes levied and assessed by the said Township under the laws of the Commonwealth of Pennsylvania.
Editor's Note: See 53 P.S. § 6924.101 et seq.
The per capita tax shall be collected by the duly elected or appointed Tax Collector of the Township in the manner and at the same time as other Township taxes are collected in accordance with the Local Tax Collection Law of 1945, as amended.
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.
The entry of the per capita tax in the tax duplicate and the issuance of the duplicate to the Tax Collector shall constitute his warrant for the collection of the per capita tax levied and assessed under this article.
The expense 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, which compensation shall be the same as shall be fixed from time to time for the collection of other Township taxes.
The Tax Collector shall give notice to the taxpayer of the amount of per capita tax under this article, at the same time and in the same manner as provided by the Local Tax Collector Law of 1945, as amended.
In case the Tax Collector shall at any time find within the Township any resident or inhabitant of the age of 18 or over whose name does not appear in the tax duplicate, he shall report the name of the person to the Assessor, who shall promptly certify the name to the Board of Supervisors, which shall promptly add the name to the duplicate of the Township and the Tax Collector shall proceed to collect the tax.