Township of East Pennsboro, PA
Cumberland County
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Table of Contents
Table of Contents
[Ord. 317-76, 12/28/1976, § 1; as amended by Ord. 786-2014, 3/5/2014]
An annual per capita tax of $10, for general tax purposes, is hereby levied and assessed for the fiscal year of 2014, and each year thereafter, on each person of the age of 18 years or more, physically residing in East Pennsboro Township, Cumberland County, Pennsylvania, at any time during the year 2014 and each year thereafter.
[Ord. 317-76, 12/28/1976, § 2]
Such tax shall be collected by the duly elected or appointed Tax Collector of the Township of East Pennsboro in the same manner and at the same time as other Township taxes are collected, provided by the Local Tax Collection Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented.
[Ord. 317-76, 12/28/1976, § 3]
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.
[Ord. 317-76, 12/28/1976, § 4]
The entry of the per capita tax in the tax duplicate and the issuance of such duplicate to the Tax Collector shall constitute his warrant for the collection of the per capita tax hereby levied and assessed.
[Ord. 317-76, 12/28/1976, § 5]
The expense of collection and compensation of the Tax Collector shall be paid and allowed as provided by the Local Tax Collection Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented, which compensation shall be the same as shall be fixed from time to time for the collection of other Township taxes.
[Ord. 317-76, 12/28/1976, § 6]
The Tax Collector shall give notice to the taxpayers of the amount of per capita tax due under this Part, at the same time and in the same manner as prescribed by the Local Tax Collection Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented.
[Ord. 317-76, 12/28/1976, § 7]
In case the Tax Collector shall at any time find within the Township any resident or inhabitant 18 years of age or older, whose name does not appear upon the tax duplicate, he shall report the name of such person forthwith to the assessor, who shall thereupon certify the same to the Tax Collector reporting such name, whereupon the Tax Collector shall add such name and the assessment of this per capita tax against such person to the duplicate of the Township of East Pennsboro, and shall proceed to collect the tax.
[Ord. 317-76, 12/28/1976, § 8; as amended by Ord. 387-80, --/--/----]
The Tax Collector shall give notice to the taxpayers, shall have the power to collect said taxes by distress, shall have the power and authority to demand and receive said tax from the employer of any person owing any per capita tax, shall remit such taxes to the Township Treasurer by separate statement at the same time as other taxes are remitted to the Township, which shall allow discounts and add penalties, shall generally be subject to all the duties and shall have all the rights and authority conferred upon him by the Local Tax Collection Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented. It is hereby declared to be the intent of the Board of Commissioners, in enacting this Part, to confer upon the Tax Collector, in the collection of this per capita tax, all the powers, together with all the duties and obligations and 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.