[Adopted 12-10-2007 by Ord. No. 550]
This article shall be known as and may be cited as the "Dallastown
Per Capita Tax Ordinance."
This article is enacted under the authority of the Local Tax
Enabling Act,[1] Act of December 31, 1965, P.L. 1257, as amended.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
A.
A per capita tax of $10 per annum is hereby levied upon each resident
of the Borough of Dallastown who has attained the age of 18 years
and older, beginning on the first day of January 2008, and continuing
on a calendar basis annually thereafter until modified or repealed
by subsequent ordinance.
B.
A person is a resident, and subject to this per capita tax, as long
as such person is a resident in the Borough during any part of the
said fiscal year whatsoever.
C.
This per capita tax is in addition to all other taxes of any kind
or nature heretofore or hereafter levied by the Borough of Dallastown.
D.
All provisions of the aforesaid Local Tax Enabling Act, as amended
from time to time, relating to a per capita tax shall apply.
A.
All taxpayers subject to paying the per capita tax shall be entitled
to a discount of 2% from the amount of such tax upon making payment
of the whole amount thereof within two months after the date of the
tax notice therefor.
B.
All taxpayers charged with the per capita tax who fail to pay the
same in full within four months after the date of the tax notice,
which four-month term shall end no later than June 15 of the tax year,
shall be charged a penalty of 10% of the face amount of such tax,
which penalty shall be added to the face amount of such tax by the
tax collector and collected by the tax collector. The reasonable costs
incurred to provide notices, pursue similar procedures and collect
a delinquent per capita tax shall be paid by the delinquent taxpayer
and the same may be collected by the delinquent tax collector.
