[Ord. 1973-41, 1/16/1973, § 1; as amended by Ord.
1981-1, 1/15/1981, § 1]
A per capita tax of $5 for general Township purposes is hereby
levied and assessed under the authority of the Act of December 31,
1965, P.L. 1257, known as the "Local Tax Enabling Act," and its amendments,
upon each resident or inhabitant of the Township of Vernon, Crawford
County, Pennsylvania, over the age of 18 years, which tax shall be
in addition to all other taxes levied and assessed by the said Township
pursuant to any other laws of the Commonwealth of Pennsylvania.
[Ord. 1973-41, 1/16/1973, § 2]
Such tax shall be collected by the duly elected or appointed
Tax Collector of the Township of Vernon in the same manner and at
the same time as other Township taxes are collected as provided by
the Local Tax Collection Law of 1945, as amended and supplemented.
[Ord. 1973-41, 1/16/1973, § 3]
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Township purposes.
[Ord. 1973-41, 1/16/1973, § 4]
The entry of the per capita tax in the tax duplicate and the
issuance of such duplicate to the Tax Collector shall constitute his
warrant for the collection of the per capita tax hereby levied and
assessed.
[Ord. 1973-41, 1/16/1973, § 5]
The expense 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, which compensation shall
be the same as shall be fixed, from time to time, for the collection
of other Township taxes.
[Ord. 1973-41, 1/16/1973, § 6]
The Tax Collector shall give notice to the taxpayers of the
amount of per capita tax due under this Part at the same time and
in the same manner as provided by the Local Tax Collection Law of
1945, as amended and supplemented.
[Ord. 1973-41, 1/16/1973, § 7]
In case the Tax Collector shall at any time find within the
Township any resident or inhabitant above the age of 18 years whose
name does not appear upon the tax duplicate, he/she shall report the
name to the Assessor, who shall thereupon certify the same unto the
Township Supervisors, which shall promptly certify the same to the
Tax Collector reporting such name, whereupon the Tax Collector shall
add such name and the assessment of this per capita tax against such
person to the duplicate of the Township of Vernon and shall proceed
to collect the same.
[Ord. 1973-41, 1/16/1973, § 8; as amended by Ord.
1997-2, 3/6/1997]
The Tax Collector shall give notice to the taxpayers, shall
have the power to collect said taxes by distress, shall have the power
and authority to demand and receive said tax from the employer of
any person owning any per capita tax or whose spouse owes any per
capita tax, shall remit such taxes to the Township Treasurer by separate
statement at the same time as other taxes are remitted to the Township,
shall allow discounts and add penalties, shall generally be subject
to all the duties and shall have all the rights and authority conferred
upon him/her by the Local Tax Collection Law of 1945, as amended and
supplemented. It is hereby declared to be the intent of the Township
Supervisors in enacting this Part to confer upon the Tax Collector,
in the collection of this per capita tax, all the powers, together
with all the duties and obligations to the same extent and as fully
provided for in the Local Tax Collection Law of 1945, as amended and
supplemented.
[Ord. 1973-41, 1/16/1973, § 9]
This Part shall go into effect 30 days after its final enactment
and shall be effective for the fiscal year 1973 and thereafter from
year to year on a calendar year basis until repealed or amended.
