[Adopted 4-7-1998 by Ord.
No. 4-1998 (Ch. 24, Part 4, of the 1988 Code of
Ordinances)]
[Amended 6-17-2004 by Ord. No. 4-2004]
A per capita tax for general revenue purposes in the amount
of $5 is hereby imposed and levied upon each individual 18 years of
age or older within the Township of North Franklin and shall be in
addition to all other taxes levied and assessed by North Franklin
Township, pursuant to any other laws of the Commonwealth of Pennsylvania,
except that any individual 18 years of age or older within the Township
of North Franklin whose total income from all sources is less than
$10,000 per annum shall be exempt from the per capita tax as established
by the Township of North Franklin.
Such tax shall be collected by the duly elected and appointed
Tax Collector of the Township of North Franklin, as designated by
resolution of the North Franklin Township Board of Supervisors. The
tax shall be collected in the same manner and at the same time as
other Township taxes are collected, as provided by the Local Tax Collection
Law of 1945, as amended and supplemented,[1] and pursuant to the Local Tax Enabling Act.[2]
The entry of the per capita tax, the tax duplicate and the issuance
of such duplicate to the Tax Collector shall constitute his warrant
for the collection of the per capita tax herby levied and assessed.
The expense 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,[1] which compensation shall be the same as shall be fixed
from time to time for the collection of other Township taxes.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall give notice to the taxpayers of the
amount of per capita tax due under this article at the same time and
in the same manner provided by the Local Tax Collection Law of 1945,
as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
In case the Tax Collector shall at any time find within the
Township any resident or inhabitant above the age of 18 years whose
name does not appear on the tax duplicate, he shall report the name
of such person forthwith to the Township Secretary, who shall thereupon
certify the same to the Township Board of Supervisors, which shall
promptly certify the same to the Tax Collector reporting such name,
whereupon the Tax Collector shall add such name and assessment of
this per capita tax against such person to the duplicate of the Township
of North Franklin and shall proceed to collect the same.
The Tax Collector shall give notice to the taxpayers, shall
have the power to collect the taxes by distress, shall have the power
and authority to demand and receive said tax from the employer of
any person owing any per capita tax, shall remit such taxes to the
Township Treasurer by separate statement at the same time as other
taxes are remitted to the Township, shall allow minimum discounts
and maximum penalties, shall generally be subject to all the duties
and shall have all the rights and authority conferred upon him by
the Local Tax Collection Law of 1945, as amended and supplemented,[1] and by the Local Tax Enabling Act, as amended and supplemented.[2] It is hereby declared to be the intent of the Township
of North Franklin, in enacting this article, to confer upon the Tax
Collector, in the collection of this per capital tax, all the powers,
together with all the duties and obligations to the extent and as
fully provided for in the Local Tax Collection Law of 1945, as amended
and supplemented and by the Local Tax Enabling Act.
Any person, firm or corporation who shall violate any provision
of this article shall, upon conviction thereof, be sentenced to pay
a fine of not more than $300 and/or imprisonment for a term not to
exceed 90 days.
The article shall become effective for the calendar year of
1998, and each subsequent year thereafter.
