[Ord. 789-15, 12/2/2015]
The Board of Commissioners of the Township of East Pennsboro, Cumberland County, Pennsylvania, does herein and hereby ordain that a tax for support of fire companies and volunteer fire companies, within and without the Township, that provide fire-protection services to the Township of East Pennsboro, Cumberland County, Pennsylvania, be imposed, levied and assessed on an annual basis in pursuance of the authority granted under 53 P.S. § 56709(a), Subdivision Two ("First Class Township Code"), granted by the General Assembly of the Commonwealth of Pennsylvania, and as subsequently amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
[Ord. 789-15, 12/2/2015]
This Part shall be known as Part 6 of Chapter 24 of the Codified Ordinances, the "East Pennsboro Township Fire Service Appropriations Tax Ordinance."
[Ord. 789-15, 12/2/2015]
The fire service appropriations tax is levied under authority of the Act of November 23, 2004, P.L. 912, No. 123, Section (a) Two [53 P.S. § 56709(a), Subdivision Two].
[Ord. 789-15, 12/2/2015]
The following words, when used in this Part, shall have the meanings ascribed to them in this section:
FIRE COMPANY
Includes any and all organizations within or without the Township of East Pennsboro, professional or volunteer, that are engaged in fire-protection or fire-suppression services serving the Township of East Pennsboro, Pennsylvania.
PERSON
Every natural person, individual, partnership, corporation, association, unincorporated association, firm, enterprise or other entity whatsoever.
REAL ESTATE
1. 
Any lands, tenements or hereditaments within this municipality, including, without limitation, buildings, structures, fixtures, mines, minerals, oil, gas, quarries, spaces with or without upper or lower boundaries, and other improvements, immovables or interests which, by custom, usage or law, pass with a conveyance of land, but excluding permanently attached machinery and equipment in an industrial plant.
2. 
A condominium unit.
3. 
A tenant-stockholder's interest in a cooperative housing corporation, trust or association under a proprietary lease or occupancy agreement.
TAX COLLECTOR
The duly elected, appointed, designated or established Tax Collector of the Township of East Pennsboro, Cumberland County, Pennsylvania.
TOWNSHIP
The Township of East Pennsboro, Cumberland County, Pennsylvania.
[Ord. 789-15, 12/2/2015]
1. 
The purpose of the tax implemented through this Part is for building and maintaining suitable places for the housing of fire apparatus; for the purchasing, maintaining and operating of fire apparatus; for making appropriations to fire companies within or without the Township; for contracting with adjacent municipalities or volunteer fire companies therein for fire protection; for the training of fire personnel and payments to fire training schools and centers; for the purchase of land upon which to erect a fire house; for the erection and maintenance of a fire house or fire training school and center; and for all other lawful purposes for which such funds may be utilized as provided for by law from time to time.
2. 
For the purposes set forth above, a tax is hereby levied on all real estate located, either in whole or in part, within the Township of East Pennsboro and to include, without limitation or reservation, all real estate as subject to taxation for general Township purposes as may exist currently or which may be so subject to taxation in the future. The rate of this fire services appropriations tax is a rate of 0.47 mill on each dollar of assessed valuation. The tax shall be in addition to all other taxes of any kind or nature heretofore levied by the Township.
[Ord. 789-15, 12/2/2015]
The Township shall give notice of tax liability to all persons who own real estate against which this tax is levied at the same time and in the same manner as a notice of tax liability is given with respect to real estate taxation for general Township purposes. The notice of tax liability shall appear on the same tax bill on which notice of the real estate taxation for general Township purposes appears.
[Ord. 789-15, 12/2/2015]
The entry of the fire service appropriations tax in the tax duplicate and issuance of said duplicate to the Township Tax Collector shall constitute the Tax Collector's warrant for the collection of said tax levied and assessed.
[Ord. 789-15, 12/2/2015]
The fire service appropriations tax shall be collected by the duly appointed, designated or established Tax Collector of the Township in the same manner and at the same time or times as the tax levied against real estate for general Township purposes.
[Ord. 789-15, 12/2/2015]
1. 
The Tax Collector shall keep an accurate account of all fire service appropriations taxes collected by authority of this Part and shall mark the same "paid" on each duplicate and the date on which payment was made.
2. 
The Tax Collector shall transmit said taxes so collected to the Treasurer of the Township by separate statement, at the same time as other taxes are remitted or required to be remitted to the Township.
3. 
It shall be the duty and responsibility of said Treasurer to ensure that the taxes so collected are applied only for the purposes for which they are levied and collected pursuant to the terms of this Part and in conjunction with an agreement between the fire company and the Township.
[Ord. 789-15, 12/2/2015]
1. 
Any person required to pay the fire service appropriations tax shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount due thereof between March 1 and April 30.
2. 
All such persons who shall fail to make payment of said tax charge by June 30 shall be charged a penalty of 6% per year, which penalty shall be added to the taxes by the Tax Collector and shall be collected by the Tax Collector.
3. 
In the event that any tax due under this Part remains due and unpaid 60 days after the penalty date established, the Tax Collector may sue for the recovery of any such tax due or unpaid under this Part, together with penalty and interest. Where suit is brought for recovery of this tax, the person liable therefor shall, in addition to the tax, interest and penalties, be responsible and liable for all costs of collection and prosecution, to include reasonable attorneys' fees.
[Ord. 789-15, 12/2/2015]
The fire service appropriations tax shall be levied in accordance with the terms of this Part for the calendar year 2016, and for each year thereafter, and shall be considered assessed at the same time or times as the tax levied against real estate by the Township for general Township purposes. The provisions herein shall hereinafter continue in force on a calendar-year basis without annual reenactment as provided by the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.