[Adopted 12-22-2016 by Ord. No. 2016-01]
A. 
General Borough purposes. For the purpose of providing sufficient revenue to meet the ordinary expenses of the Borough of Burgettstown, and to discharge all other liabilities now due or that may become due and payable during the fiscal year beginning January 1, 2017, and ending December 31, 2017, a tax for general Borough purposes amounting to 2.775 mills upon each dollar of assessed valuation is hereby levied upon all real property and other objects of taxation within the Borough of Burgettstown.
B. 
A special tax, as authorized by the Local Tax Enabling Act[1] and the Borough Code of the Commonwealth of Pennsylvania, in the amount of 0.185 mills for use by the Burgettstown Borough Fire Department is hereby established and ratified, and a separate fund/account shall be maintained for the same. Chapter 451, Article III, § 451-38, hereby repealed and reserved for future use.
[1]
Editor's Note: 53 P.S. § 6924.101 et seq.
Pursuant to Section 10 of the Local Tax Collection Law, a taxpayer subject to the payment of a tax levied by this article shall be entitled to a discount of 2% from the amount off such tax upon making payment of the whole of such tax within two months after the date of the tax notice.
A taxpayer subject to the payment of a tax levied by this article, who shall fail to make payment of such tax for four months after the date of the tax notice, shall be charged a penalty of 10% which penalty shall be added to the tax by the Tax Collector and shall be collected by the Tax Collector.
All ordinances and parts of ordinances inconsistent herewith are hereby repealed.
Any ordinance or part of an ordinance conflicting with the provisions of this article are hereby repealed insofar as the same affects this article; provided, however, that this article shall in no way affect or repeal the provisions of any ordinance imposing occupation, deed transfer, business privilege, mercantile, per capita, or other taxes imposed under the provisions of the Local Tax Enabling Act, as amended, all of which taxes shall continue in effect for the year 2017, as provided by law.
This article and the real estate tax shall take effect January 1, 2017.