[Ord. 268-1, 2/7/1968; as amended by Ord. 731-1, 1/10/1973; and by Ord. 8412-8, 12/27/1984]
A residency privilege tax of $5 per annum be and the same is hereby levied and assessed upon each resident or inhabitant of the Borough of Red Lion, York County, Pennsylvania, over the age of 18 years, for the privilege of being a resident of Red Lion Borough and receiving all of the services available to the residents of Red Lion Borough, York County, Pennsylvania.
[Ord. 268-1, 2/7/1968]
Said tax shall be collected by the duly elected or appointed Tax Collector of Borough taxes for the Borough of Red Lion 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, 72 P.S. § 5511.1 et seq., as amended and supplemented.
[Ord. 268-1, 2/7/1968]
The Tax Collector shall give bond secured and conditioned for the collection of such taxes as provided by law for other Borough taxes.
[Ord. 268-1, 2/7/1968; as amended by Ord. 8412-8, 12/27/1984]
The entry of the residency tax in the tax duplicate and issuance of said duplicate to the Tax Collector shall constitute his warrant for the collection of said residency tax hereby levied and assessed.
[Ord. 268-1, 2/7/1968]
The expenses of collection and compensation of the Tax Collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented, which compensation shall be the same and fixed from time to time by the Borough of Red Lion for the collection of other Borough taxes.
[Ord. 268-1, 2/7/1968]
The Tax Collector shall give notice to the taxpayer at the same time and in the same manner as provided by the Local Tax Collection Law of 1945, 72 P.S. § 5511.1 et seq., as amended and as supplemented.
[Ord. 268-1, 2/7/1968]
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, 72 P.S. § 5511.1 et seq., as amended and supplemented.
[Ord. 268-1, 2/7/1968; as amended by Ord. 868-10, 8/13/1986]
There is hereby conferred upon the Tax Collector the power and authority to demand, receive and collect from all corporations, political subdivisions, associations, companies, firms, or individuals employing persons owing delinquent residency privilege taxes, or whose spouse owes delinquent residency privilege taxes, or having in possession unpaid commissions or earnings belonging to any person owing delinquent residency privilege taxes, or whose spouse owes delinquent residency privilege taxes, upon the presentation to that employer of written notice and demand containing the name of the taxable, or the spouse thereof, and the amount of the tax due, following procedures and subject to the provisions and restrictions contained in § 19 of the Local Tax Enabling Act, 53 P.S. § 6919, as amended.
[Ord. 268-1, 2/7/1968; as amended by Ord. 9711-6, 11/12/1997, § 189-26]
All taxpayers subject to the payment of the residency taxes herein levied and assessed shall be entitled to a discount of 2% of the amount of such tax upon the payment of the whole amount within two months after the date of the tax notice. All taxpayers who fail to make payment of any such taxes charged against them for a period of four months after the date of the tax notice shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Tax Collector and be collected by him.
[Ord. 268-1, 2/7/1968]
It is the intent of this Part and there is hereby conferred on the Tax Collector 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, 72 P.S. § 5511.1 et seq., as amended and supplemented.
[Ord. 268-1, 2/7/1968; as amended by Ord. 7511-27, 11/12/1975; and by Ord. 8412-8, 12/27/1984]
This Part shall become effective January 1, 1985, and shall continue in force, without further annual re-enactment, on a calendar-year basis, unless the rate of the tax shall be hereafter changed.
[Ord. 268-1, 2/7/1968; as added by Ord. 9711-6, 11/12/1997, § 189-29; and as amended by Ord. 2009-09-02, 9/14/2009]
Any person violating 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.