[Ord. 1-1951, 2/5/1951, § 1, as amended by Ord.
17, 8/14/1972, § 1]
A per capita tax of $5 per annum, for general [Borough] purposes,
is hereby levied and assessed under the authority of the Local Tax
Enabling Act of 1965 (P.L. 1257), as amended and supplemented, upon
each resident or inhabitant of the Borough of Hughesville over the
age of 21 years, 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, and which tax shall remain in force
from year to year until the rate is subsequently changed or the tax
discontinued by ordinance of the Borough Council.
[Ord. 1-1951, 2/5/1951, § 2]
Said tax shall be collected by the duly elected or appointed
Tax Collector of Borough taxes for the Borough of Hughesville 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, as
amended and supplemented.
[Ord. 1-1951, 2/5/1951, § 3]
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.
[Ord. 1-1951, 2/5/1951, § 4]
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.
[Ord. 1-1951, 2/5/1951, § 5]
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, which compensation shall
be the same as fixed from time to time by the Borough of Hughesville
for the collection of other Borough taxes.
[Ord. 1-1951, 2/5/1951, § 6]
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.
[Ord. 1-1951, 2/5/1951, § 7]
In case the Tax Collector or a Deputy Tax Collector shall at
any time find within the Borough of Hughesville any resident or inhabitant
above the age of 21 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 the same unto the Borough of
Hughesville, 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 of Hughesville and proceed to collect same.
[Ord. 1-1951, 2/5/1951, § 8]
The Tax Collector shall be and is hereby empowered with the
authority to collect said tax by distress and sell all goods and chattels
of the taxpayer, as provided therefor by the Local Tax Collection
Law of 1945, as amended and supplemented.
[Ord. 1-1951, 2/5/1951, § 9]
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 wife owes per capita taxes,
or if in possession of unpaid commissions or earnings belonging to
any person owing per capita taxes or whose wife owes per capita taxes,
upon the presentation of written notice and demand containing the
same of the taxable, or husband 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 employees 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 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 of Hughesville within 60 days after such
notice shall have been given. The employer shall be entitled to deduct
not more than 2% for his expenses for such moneys paid over to the
Tax Collector. 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 a suit
to be instituted by the Tax Collector on behalf of the Borough of
Hughesville.
[Ord. 1-1951, 2/5/1951, § 10]
The Tax Collector shall keep a correct account of all per capita
tax collected by authority of this Part 3. He shall remit said taxes
to the Treasurer of the Borough of Hughesville in the same manner
as other taxes are remitted to said Borough of Hughesville.
[Ord. 1-1951, 2/5/1951, § 11]
All taxpayers subject to the payment of the per capita tax herein
levied and assessed shall be entitled to the same discount for prompt
payment of taxes to which they may be entitled on other Borough taxes
heretofore levied and assessed. All taxpayers who fail to make payment
of any such per capita taxes charged against them within four months
after the date of the tax notice shall be liable to the same penalties
as are charged against them for other taxes heretofore levied and
assessed in the Borough of Hughesville.
[Ord. 1-1951, 2/5/1951, § 12]
It is the intent of this Part 3 and there is hereby conferred
upon the Tax Collector all the powers, together with all the duties
and obligations, to the same extent and as fully as provided for in
the Local Tax Collection Law of 1945, as amended and supplemented.
[Ord. 1-1951, 2/5/1951, § 14]
If any sentence, section or part of this Part 3 is for any reason found to be unconstitutional or illegal, such unconstitutionality or illegality shall not affect or impair any of the remaining portions or parts of this Part 3. It is hereby declared to be the intent of the Borough Council that this Part 3 would have been adopted had such invalid or illegal portion or part thereof not been included herein.
