[Ord. 101, 4/7/1958, § 1; as amended by Ord. 281
(85-3), 12/12/1985]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this section unless the context
clearly indicates a different meaning:
Any person who has attained the age of 18 years on or before
the first day of January of the calendar year in which this tax is
in effect.
The Borough Council of the Borough of Glen Rock, County of
York and Commonwealth of Pennsylvania.
The Tax Collector of the Borough of Glen Rock, County of
York and Commonwealth of Pennsylvania, who shall collect and receive
all taxes, interest and penalties provided in this Part for the use
and benefit of the Borough.
Any natural person.
Any person domiciled within the Borough of Glen Rock, County
of York and Commonwealth of Pennsylvania.
Such person appointed by the Borough Council of the Borough,
at such compensation as the Borough Council shall deem suitable, to
administer and enforce this Part.
The singular shall include the plural and the masculine shall
include the feminine and the neuter.
[Ord. 101, 4/7/1958, § 2; as amended by Ord. 323
(90-11), 12/5/1990, § 1; by Ord. 331 (91-8), 12/4/1991,
§ 1; and by Ord. 440 (2006-1), 6/14/2006, § 1]
There is hereby imposed, for general Borough purposes, on every
adult resident of the Borough of Glen Rock, County of York, and Commonwealth
of Pennsylvania, an annual per capita tax of $10. Such tax shall be
imposed in accordance with the provisions hereinafter set forth.
[Ord. 101, 4/7/1958, § 3]
On or before the 15th day of May of 1958 the Tax Collector shall
send to every adult resident of the said Borough, a notice of the
per capita tax due from such residents for the fiscal year of 1958.
Such notice may be a part of the general notice sent to the residents
of said Borough which notifies said residents of the other Borough
taxes due and payable. Provided, however, that the said per capita
tax shall be listed separate and apart from property taxes and other
per capita taxes. Provided, further, that the failure or omission
of the Tax Collector to send or of any adult resident to receive such
notice shall not relieve such person from the payment of such tax.
Provided, further, that any person who becomes a resident of said
Borough after September 1, 1958, shall not be liable for the per capita
tax for that year, and any resident who ceases to be a resident at
any time after October 1, 1958, shall be liable for the full amount
of the per capita tax for said year.
[Ord. 101, 4/7/1958, § 4]
It shall be the duty of the Collector to collect and receive
all taxes, penalties and interest provided for in this Part and to
issue his receipts therefor. He shall keep a record showing the amounts
received by him, the persons paying the same and the nature and date
of such receipts.
[Ord. 101, 4/7/1958, § 5; as amended by Ord. 281
(85-3), 12/12/1985]
1.
The Special Tax Assessor is hereby authorized to promulgate and enforce
such rules and regulations as may be approved by the Borough Council
of the said Borough pertaining to the administration and enforcement
of this Part.
2.
Taxpayers shall be entitled to a discount of 2% from the amount of
the tax upon making payment of the whole amount thereof within two
months after the date of the tax notice.
3.
Taxpayers who fail to make payment of the tax charged against them
for four months after the date of the tax notice shall be charged
a penalty of 10% which penalty shall be added to the tax.
[Ord. 101, 4/7/1958, § 6; as amended by Ord. 154
(66-2), 3/10/1966, § 2; by Ord. 187 (71-1), 2/11/1971; by
Ord. 281 (85-3), 12/12/1985; and by Ord. 490 (2017-05), 10/18/2017]
1.
The Borough Council of said Borough, through its Solicitor, may sue
in assumpsit for the recovery of all taxes, interest and penalties
unpaid, which are required to be paid by this Part.
2.
If for any reason tax imposed by this Part is not paid on the date
it is required to be paid, interest at the rate of 1/2% on the amount
unpaid, together with penalty thereon for each month or fraction thereof
shall be added and collected; and where suit is brought for the recovery
of such tax and interest, the taxpayer shall, in addition, be liable
to costs of suit and a 5% commission for the use of the Borough upon
the total of such tax and interest for expenses of collection.
3.
Any person convicted before any magisterial district judge of the
Borough of violating or failing to carry out any of the provisions
of the Part, or of failing, neglecting, or refusing to pay any tax
or penalties imposed under this Part, or of attempting to do anything
whatever to avoid the payment of the whole or any part of the tax
imposed under this Part, upon conviction thereof, shall be sentenced
to a fine of not more than $600 plus costs for each and every offense
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. Provided, that such fine or penalty
shall be in addition to any other penalty imposed by any other section
of the Part.
4.
Provided, further, that the said Borough shall, in addition to and
not in limitation of the above-mentioned provisions, have the right
to collect the said per capita tax in the same manner and with the
same methods as any other tax is collected within said Borough.
5.
The Tax Collector shall be and is hereby empowered with the authority
to collect said tax by distress and sell all goods and chattels of
the taxpayer, as provided therefor by the Local Tax Collection Law
of 1945, as amended and supplemented, 72 P.S. § 5511.1 et
seq.
6.
The Tax Collector shall be and is empowered with the authority to
collect said tax, interest, penalties and costs by all procedures
and remedies granted and allowed to Tax Collectors by the Local Tax
Enabling Act, 53 P.S. § 6924.101 et seq.
