[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),[1] 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.
[1]
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.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
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,[1] which compensation shall be the same as shall be fixed
from time to time for the collection of other Township taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
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.
