[Adopted 12-12-2017 by Ord. No. 2017-06]
This article shall be known as the "Marietta Borough Fire Tax Ordinance."
This tax is levied under authority of 53 P.S. § 46302(a)(6) of the Pennsylvania Borough Code and pursuant to the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
A tax is hereby levied and imposed annually for:
(1) 
The purchase of fire engines, fire equipment and fire hose for the use of the Borough;
(2) 
For assisting the fire company in the Borough in the purchase, renewal or repair of any of its fire engines, fire equipment or fire hose;
(3) 
For the purpose of making appropriations to the fire company within the Borough;
(4) 
For the training of fire personnel;
(5) 
For the purchase of land upon which to erect a fire house;
(6) 
For the erection, expansion and maintenance of a firehouse; and
(7) 
For general use of the fire company as specifically approved by Borough Council.
B. 
If an annual tax for the purposes specified in the prior paragraph is proposed to be set at a level higher than 3.0 mils, the question shall be submitted to the voters of the Borough, and the County Board of Elections shall frame the question in accordance with the election laws of the commonwealth for submission to the voters of the Borough.
C. 
The fire tax shall be levied on the dollar on the valuation assessed for county purposes, as now is or may be provided by law. No action on the part of the Borough fixing the tax rate for any year at a mil rate need include a statement expressing the rate of taxation in dollars and cents on each $100 of assessed valuation of taxable property.
D. 
The fire tax millage rate shall be set forth in the Borough's annual tax ordinance and the fire tax shall become effective January 1, 2018. This article shall continue in force hereafter without annual reenactment.
The proceeds collected from the fire tax shall be kept in a separate fund and shall be used only for the purposes specified in the prior section.
The fire tax shall be collected in the same fashion and by the same entity responsible for collecting the Borough's general borough purposes tax levy. In addition, the penalty and enforcement provisions adopted and used with regard to the Borough's general Borough purpose and tax levy are adopted for purposes of the fire tax and are incorporated by reference as though set forth in full herein.
If Borough Council decides that it wishes to terminate the fire tax, Borough Council shall give all fire companies located within the Borough one year's notice of the effective date of the termination of the fire tax. This notice from the Borough shall be in writing and mailed via registered mail, return receipt requested.
The Borough, by and through Borough Council, may promulgate and enforce reasonable rules and regulations for the interpretation, collection, distribution and enforcement of the tax.