[Adopted 7-1-1966]
[Amended 5-2-2002 by Ord. No. 2002-5]
Pursuant to the authority granted by the Act of the General Assembly of the Commonwealth of Pennsylvania approved December 31, 1965 (Act No. 511), the Local Tax Enabling Act, 53 P.S. § 6901 et seq., and by the Act of General Assembly of the Commonwealth of Pennsylvania approved December 27, 1951, P.L. 1742, as amended, and as hereinafter provided, beginning July 1, 1966, in addition to any other tax imposed, assessed and levied by said Township, there is hereby imposed, assessed, and levied a per capita tax of $5 against each individual of the age of 18 years and upwards who is a resident or inhabitant of the Township of Metal, Franklin County, Pennsylvania, on July 1, 1966, said tax to be for general revenue purposes, and to be due September 1, 1966 and annually thereafter.
The said tax shall be collected by the Tax Collector of the Township, who is hereby charged with the enforcement of the provisions of this article, and is hereby authorized and empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article.
It shall be unlawful for any person to:
A. 
Fail to pay the tax imposed by this article.
B. 
Fail, neglect, or refuse to comply with or violate the rules and regulations prescribed, adopted, and promulgated by the Collector under the provisions of this article.
All taxes imposed by this article not paid when due shall bear interest thereon at the rate of 1/2 of 1% per month until paid.
In addition to collection in the manner provided in the Local Tax Enabling Act, 53 P.S. § 6901 et seq., as amended, all taxes imposed by this article together with interest from the due date shall be recovered as other debts of like character are recovered.
When the taxes with interest imposed by this article are not paid voluntarily to the Township, a civil enforcement proceeding shall be initiated before a district justice. This proceeding shall be initiated by complaint or other means provided by the Pennsylvania Rules of Civil Procedure ("Pa R.C.P."). When a penalty for a violation has not been timely paid and the individual was found liable in a civil proceeding, the violator shall not only be liable for the penalty imposed, but shall additionally be liable for daily penalties for continuing violations plus court costs and reasonable attorney fees incurred by the Township in enforcement proceedings.
The Collector shall furnish to said Township of Metal, a proper bond in an amount to be fixed by said Board of Supervisors with such surety or sureties as it may approve, conditioned upon the effective and faithful performance of his/her duties as such Collector.