[Adopted 12-13-2016 by Ord. No. 681[1]]
[1]
Editor's Note: This article provided that it would be effective
as of 12-13-2016 for and during the fiscal year 2017.
This article shall be known and cited as the "Borough of Littlestown
Fire Protection Services Appropriations Tax Ordinance."
This article is enacted under authority of the Borough Code,
Act of May 17, 2012, P.L. 262, No. 43, Section 158 [53 P.S. § 46302
(a)(6)].
A.
The purpose of the tax authorized and implemented by this article
is for the purchase of fire engines, fire apparatus and fire hose
for the use of the Borough or for assisting any fire company in the
Borough in the purchase, renewal or repair of any of its fire engines,
fire apparatus or fire hose, for the purpose of making appropriations
to fire companies both within and without the Borough and of contracting
with adjacent municipalities or volunteer fire companies in adjacent
municipalities for fire protection, for the training of fire personnel
and payments to fire training schools and centers or for the purchase
of land upon which to erect a firehouse, or for the erection and maintenance
of a firehouse or fire training school and center, and for all other
lawful purposes as may be specified for such tax from time to time
by the laws of the Commonwealth of Pennsylvania.
B.
For the purposes set forth above, a dedicated tax not exceeding three
mills[1] is hereby levied on all real estate located, either in
whole or in part, within the Borough of Littlestown and to include,
without limitation or reservation, all real estate as is subject to
taxation for general Borough purposes as may exist currently or which
may be so subject to taxation in the future. The rate of this dedicated
fire protection services appropriations tax shall be set forth in
the annual Borough tax ordinance for fiscal year 2017 and shall thereafter
be set for each year in the annual Borough tax ordinance for that
fiscal year. The tax shall be in addition to all other taxes of any
kind or nature heretofore levied by the Borough of Littlestown.
[1]
Editor’s Note: This rate was last amended by Ord. No.
694, adopted 12-10-2019, which provided that the rate of this tax
would be 0.25 mills on each dollar of assessed valuation, effective
January 1, 2020, for and during the fiscal year 2020.
The following words and phrases when used in this article shall
have the meanings ascribed to them in this section except where the
context clearly indicates or requires a different meaning:
The Borough of Littlestown, Adams County, Pennsylvania.
The Borough Council of the Borough of Littlestown, Adams
County, Pennsylvania.
Includes and means any and all organizations within or without
the Borough of Littlestown, professional or volunteer, which are engaged
in fire protection services within and serving the Borough.
The fiscal year of the Borough of Littlestown, Adams County,
Pennsylvania, which is the period from January 1 through December
31 in each year; a calendar year.
Includes, but is not limited to, an individual, unincorporated
association, partnership, limited partnership, firm, corporation,
limited liability company, joint venture, or any other legal entity
whatsoever.
Any lands, tenements or hereditaments within the Borough, including,
without limitation, buildings, structures, fixtures, mines, minerals,
oils, gas quarries, spaces with or without upper or lower boundaries,
trees and other improvements, immovable 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.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
The dedicated fire protection services appropriations tax
levied pursuant to this article.
The duly elected, appointed, designated or established tax
collector of the Borough of Littlestown, Adams County, Pennsylvania.
The period from January 1 through December 31 in any year;
a calendar year.
A calendar year.
The Borough 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 notice of tax liability is given with respect
to real estate taxation for general Borough purposes. The notice of
tax liability shall appear on the same tax bill on which notice of
real estate taxation for general Borough purposes appears.
The entry of the fire protection services appropriations tax
in the tax duplicate and issuance of said duplicate to the Tax Collector
shall constitute the Tax Collector's warrant for the collection of
said tax levied and assessed.
The fire protection services appropriations tax shall be collected
by the Tax Collector in the same manner and at the same time or times
as the tax levied against real estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire
protection services appropriations taxes collected by authority of
this article and shall mark the same "paid" on each duplicate and
the date on which payment was made. The Tax Collector shall transmit
said taxes so collected to the Treasurer of the Borough by separate
statement, at the same time as other taxes are remitted or required
to be remitted to the Borough. It shall be the duty and responsibility
of the 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 article.
A.
Any person required to pay the fire protection services 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 of the tax year when such tax payment is due. All such persons
who shall fail to make payment of said tax charge by June 30 of the
tax year when such tax payment is due shall be charged a penalty of
10%, which penalty shall be added to the tax amount due by the Tax
Collector and shall be collected by the Tax Collector.
B.
In the event that any tax due under this article remains due and
unpaid 60 days after the penalty date established, the Tax Collector
may sue for the recovery of any such tax due and unpaid under this
article, together with any penalty and interest thereon. 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.
The fire protection services appropriations tax may be levied
in accordance with the terms of this article for the fiscal year 2017
and shall be considered assessed at the same time or times as the
tax levied against real estate by the Borough for general Borough
purposes. The fire protection service appropriations tax shall continue
on a calendar-year basis thereafter without annual reenactment of
this article and by inclusion of the same in the annual Borough tax
ordinance for each year.
The Borough shall be authorized to enter into written agreements
and memoranda of understanding with any fire company which receives
appropriations from the Borough generated from the tax revenues collected
pursuant to this article in order to provide an accountability process
for the use of such appropriations and to assist the Borough in its
annual budget process so that it may budget responsibly and levy the
tax accordingly. Such agreements or memoranda of understanding may
require any fire company which is the recipient of appropriations
to timely file with the Borough budget and financial reports and any
such other reports or supporting documentation relative to the use
or proposed use of appropriated funds.
