[Adopted 11-14-2011 by Ord. No. 46]
By authority of the Act of the General Assembly approved December
31, 1975, P.L. 1257 (Act No. 511), 53 P.S. § 6924.101 et seq.,
as amended, a per capita tax of $5 is hereby levied and assessed upon
each resident of Germany Township 18 years of age and over, commencing
with the year of 2012 and continuing annually thereafter.
The list of residents of Germany Township prepared annually
by the Board of Assessments and Revisions of Taxes of Adams County,
or such list of residents as may be prepared by direction of the Board
of Supervisors in the manner provided by law, and any names of residents
added to said list in the manner provided by law, are hereby adopted
for purposes of levying and assessing the per capita tax imposed by
this article.
Said tax shall be collected and paid over by the duly elected
Tax Collector of Germany Township in the same manner and at the same
time as other Township taxes are collected and paid over.
The compensation of the Tax Collector for collection of said
tax shall be the same as fixed from time to time by the Board of Supervisors
for the collection of other Township taxes.
The amount and periods of discount and penalty for payment of
said tax shall be the same as provided for in the Local Tax Collection
Law of May 25, 1945, P.L. 1050, 72 P.S. § 5511.1 et seq., its
amendments and supplements.
The Tax Collector shall have all the powers, and be subject
to all of the duties, to the same extent as fully provided for in
said Local Tax Collection Law of 1945, its amendments and supplements.
If any sentence, clause or section or part of this article is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses or sections
or part of this article.
Any ordinance or any part of ordinances inconsistent with the
provisions of this article are hereby repealed insofar as the same
affects this article.
The effective date of this article and beginning of the initial
current year shall be January 1, 2012.
