[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.
