[Adopted 2-9-1956 by Ord. No. 110 (Ch. 24, Part 3, of the 1992 Code of Ordinances)]
[Amended 12-17-1992 by Ord. No. 202]
A per capita tax of $5 per annum be and the same is hereby levied and assessed upon each resident or inhabitant of the Borough over 18 years of age, which tax shall be in addition to all other taxes levied and assessed by the Borough pursuant to any other laws of the Commonwealth of Pennsylvania. Individuals shall be entitled to exemption as authorized, from time to time, by the Jersey Shore Area School District.
Said tax shall be collected by the duly elected or appointed Tax Collector of Borough taxes for the Borough in the same manner and at the same time or times as other Borough taxes are collected, as provided by the Local Tax Collection Law of 1945, 72 P.S. § 5511.1 et seq., as amended and supplemented.
The Tax Collector shall give bond secured and conditioned for the collection and payment of such taxes as provided by law for other Borough taxes.
The entry of said per capita tax in the tax duplicate and issuance of said duplicate to the Tax Collector shall constitute his warrant for the collection of said per capita tax hereby levied and assessed.
The expenses of collection and compensation of the Tax Collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945, as amended and supplemented,[1] which compensation shall be the same as fixed from time to time by the Borough for the collection of other Borough taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall give notice to the taxpayers at the same time and in the same manner as provided by the Local Tax Collection Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[Amended 12-7-1992 by Ord. No. 202]
In case the Tax Collector, or a Deputy Tax Collector, shall at any time find within the Borough any resident or inhabitant above the age of 18 years 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 same unto the Borough, which shall promptly certify the same to the Tax Collector reporting said name, whereupon the Tax Collector shall add the name and the assessment of this per capita tax against such person to the duplicate of the Borough and proceed to collect same.
The Tax Collector shall be and is hereby empowered with the authority to collect said tax by distress and to sell all goods and chattels of the taxpayer, as provided therefor by the Local Tax Collection Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[Amended 12-7-1992 by Ord. No. 202]
A. 
There is hereby conferred upon the Tax Collector the power and authority to demand, receive and collect from all corporations, political subdivisions, associations, companies, firms or individuals, employing persons owing per capita taxes, or whose spouse owes per capita taxes, or if in possession of unpaid commissions or earnings belonging to any person owing per capita taxes or whose spouse owes per capita taxes, upon the presentation of such written notice and demand containing the name of the taxable, or spouse thereof, and the amount of tax due. Upon the presentation of such written notice and demand, it shall be the duty of such corporation, political subdivision, association, company, firm or individual to deduct from the wages, commissions or earnings of such individual employee then owing or that shall within 60 days thereafter become due, or from any unpaid commissions or earnings of any taxable in its or his possession, or that shall within 60 days thereafter become due, or from any unpaid commissions or earnings of any taxable in its or his possession, or that shall within 60 days thereafter come into its or his possession, a sum sufficient to pay the respective amount of the per capita taxes and costs shown upon the written notice or demand and to pay the same to the Tax Collector of the Borough within 60 days after such notice shall have been given.
B. 
Upon the failure of such employer to make such deduction when properly notified as herein provided, such employer shall forfeit and pay the amount of such tax for each such taxable whose taxes are not withheld and paid over to the Tax Collector as herein provided, which amount may be recovered by an action of assumpsit in suit to be instituted by the Tax Collector on behalf of the Borough.
The Tax Collector shall keep a correct account of all per capita taxes collected by authority of this article. He shall mark the same paid on each duplicate at the name of each taxable, and the date on which payment was made. The Tax Collector shall remit said taxes to the treasurer of the Borough by a separate statement at the same time as other taxes are remitted to the Borough.
All taxpayers subject to the payment of the per capita taxes herein levied and assessed shall be entitled to a discount of 2% of the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice. All taxpayers who fail to make payment of any such taxes charged against them for a period of four months after the date of the tax notice shall be charged a penalty of 5%, which penalty shall be added to the taxes by the Tax Collector and be collected by him.
It is the intent of this article and there is hereby conferred upon the Tax Collector all the powers, together with all the duties and obligations, to the same extent as fully as provided for in the Local Tax Collection Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.