[Added 11-8-2017 by Ord. No. 957]
A per capita tax for general revenue purposes is levied and assessed pursuant to and under the authority of the Local Tax Enabling Act, Act of 1965, December 31, P.L. 1257, as amended (53 P.S. § 6924.101 et seq.).
A. 
A per capita tax is hereby imposed for general revenue purposes at the rate of $10, or such lesser rate as provided in Subsection B herein, per annum on each resident or inhabitant of the Borough of Irwin over 18 years of age. The taxes imposed under this article shall be for the purpose of providing additional revenue to cover increased costs of the Borough.
B. 
It is the intent of this section that the entire burden of the per capita tax imposed herein shall not exceed the limitations prescribed in the Local Tax Enabling Act of 1965, December 31, P.L. 1257, as amended (53 P.S. § 6924.101 et seq.), so that if any other political subdivision has imposed or shall hereafter impose the same tax, then the tax levied by the Borough under the authority of the said Act shall during the time such duplication of the tax exists, except as hereinafter otherwise provided, be 1/2 of the rate, and such 1/2 rate shall become effective without any action on the part of the Borough.
The tax herein assessed and levied shall be payable to the Tax Collector in the Borough and shall be payable contemporaneously with real estate taxes assessed and levied by the Borough.
The per capita tax shall be collected by the duly elected or appointed Tax Collector of the Borough of Irwin in the manner prescribed by the Local Tax Collection Law of 1945, as amended and supplemented. The said Tax Collector shall exercise all of the powers and shall have all the duties provided for in the Local Tax Collection Law.
All taxes paid within two months of the due date of the tax shall be entitled to a two-percent discount, which shall be deducted by the Tax Collector. All taxes unpaid for a period of four months after the due date shall be subject to a ten-percent penalty, which shall be added by the Tax Collector.
A. 
Any taxpayer who would otherwise be subject to the tax herein levied shall be exempt from the payment of this tax if said taxpayer's total income from all sources is less than $12,000.
B. 
Any taxpayer requesting an exemption must submit an exemption application to the Tax Collector on a form to be supplied by the Borough. The Borough may request such information and data as may be necessary to ascertain the validity of the exemption request. Failure to supply requested information will disqualify a taxpayer from claiming an exemption. Such application must be verified by a sworn statement as to its validity. The exemption application must be submitted on an annual basis by the first day of October (for exemption from the next year's tax) and shall not be considered as continuing from year to year.
The tax imposed by this article shall be recoverable as other debts of like character are recovered.
Any person or persons who shall violate this article shall, upon conviction thereof in a summary proceeding before a District Judge, be sentenced to pay a fine of not more than $600, plus costs of prosecution, and in default of payment of such fine and costs be imprisoned for a period not to exceed 30 days, or both.
If any sentence, clause, section or part of this article is for any reason found to be unconstitutional, illegal, invalid or void, such unconstitutionality, illegality, invalidity or nullity shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this article. It is hereby declared as the intent of the Borough that this article would have been adopted had such unconstitutional, illegal, invalid or void provision, sentence, clause, section or part thereof had not been included herein.
This article shall become effective January 1, 2018, and shall remain in effect and continue in force thereafter from year to year on a calendar year basis without annual reenactment unless amended or repealed.