West Rockhill Township, PA Article II Per Capita Tax

[Adopted 12-23-2003 by Ord. No. 163]

§ 371-11 Tax levied; exception.

In accordance with the Local Tax Enabling Act, Act of December 31, 1965, 1257, No. 511, as amended,[1] there is hereby levied a per capita tax as follows:

A. Every resident shall pay $10 for the calendar year 2004, and for each year thereafter; provided that the tax shall not be levied on any resident whose total income during the taxable year is less than or equal to $10,000. The term resident shall mean every adult 18 years of age or older who lives within West Rockhill Township.

B. All taxes, interests, costs and penalties imposed by this article shall be collected by the West Rockhill Township Tax Collector in accordance with the Local Tax Enabling Act.[2]

[2] Editor's Note: See now 53 P.S. § 6924.101 et seq.

[1] Editor's Note: See now 53 P.S. § 6924.101 et seq.

§ 371-12 Violations and penalties.

Any resident who fails or refuses to pay the tax or to render accurate information to an Assessor concerning his residence or age shall, upon conviction thereof, be sentenced to pay a fine of not more than $600 and, in default of payment, to imprisonment for a term not to exceed 30 days.