This article shall be known and may be cited as the "Borough of Mount Holly Springs Fire Protection Services Appropriations Tax Ordinance."
[Adopted 1-6-2014 by Ord. No. 2014-01]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
This article is enacted under authority of The Borough Code, Act of May 17, 2012, P.L. 262, No. 43, Section 158 [8 Pa.C.S.A. § 1302(a)(6)], as hereafter amended, supplemented, modified or reenacted by the General Assembly of the Commonwealth of Pennsylvania.
A.
The purpose of the tax authorized and implemented by this article is for the purchase of fire engines, fire apparatus and fire hose for the use of the Borough, or for assisting any fire company in the Borough in the purchase, renewal or repair of any of its fire engines, fire apparatus or fire hose, for the purposes of making appropriations to fire companies both within and without the Borough and of contracting with adjacent municipalities or volunteer fire companies therein for fire protection services in the Borough, for the training of fire personnel and payments to fire training schools and centers or for the purchase of land upon which to erect a fire house, or for the erection and maintenance of a fire house or fire training school and center or fire houses, and for all other lawful purposes as may be specified for such tax from time to time by the laws of the Commonwealth of Pennsylvania.
B.
For the purposes set forth above, a dedicated tax not exceeding 0.341 mills is hereby levied on all real estate located, either in whole or in part, within the Borough of Mount Holly Springs and to include, without limitation or reservation, all real estate as is subject to taxation for general Borough purposes as may exist currently or which may be so subject to taxation in the future. The rate of this dedicated fire protection services appropriations tax shall be set forth each year in the annual Borough Tax Ordinance[1] for that fiscal year. The tax shall be in addition to all other taxes of any kind or nature heretofore levied by the Borough.
[Amended 11-9-2020 by Ord. No. 2020-03]
[1]
Editor's Note: Complete copies of the annual Tax Rate Ordinances are on file in the Borough offices.
The following words and phrases when used in this article shall have the meaning ascribed to them in this section except where the context clearly indicated or requires a different meaning:
The Borough of Mount Holly Springs, Cumberland County, Pennsylvania.
Includes and means any and all organizations within or without the Borough of Mount Holly Springs, professional or volunteer, which are engaged in fire protection services within and serving the Borough.
The fiscal year of the Borough of Mount Holly Springs, Cumberland County, Pennsylvania, which is the period from January 1 through December 31 in each year; a calendar year.
Includes, but is not limited to an individual, unincorporated association, partnership, limited partnership, firm, corporation, limited liability company, joint venture, or any other legal entity whatsoever.
Any lands, tenements or hereditaments within the Borough, including, without limitation, buildings, structures, fixtures, mines, minerals, oils, gas quarries, spaces with or without upper or lower boundaries, trees and other improvements, immovables or interests which, by custom, usage or law, pass with a conveyance of land, but excluding permanently attached machinery and equipment in an industrial plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing corporation, trust or association under a proprietary lease or occupancy agreement.
The dedicated fire protection services appropriations tax levied pursuant to this article.
The duly elected, appointed, designated or established Tax Collector of the Borough of Mount Holly Springs, Cumberland County, Pennsylvania.
The period from January 1 through December 31 in any year; a calendar year.
Calendar year.
The Borough shall give notice of tax liability to all persons who own real estate against which this tax is levied at the same time and in the same manner as notice of tax liability is given with respect to real estate taxation for general Borough purposes. The notice of tax liability shall appear on the same tax bill on which notice of the real estate taxation for general Borough purposes appears.
The entry of the fire protection services appropriations tax in the tax duplicate and issuance of said duplicate to the Tax Collector shall constitute the Tax Collector's warrant for the collection of said tax levied and assessed.
The fire protection services appropriations tax shall be collected by the Tax Collector in the same manner and at the same time or times as the tax levied against real estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire protection services appropriations taxes collected by authority of this article and shall mark the same "paid" on each duplicate and the date on which payment was made. The Tax Collector shall transmit said taxes so collected to the Treasurer of the Borough by separate statement, at the same time as other taxes are remitted or required to be remitted to the Borough. It shall be the duty and responsibility of the Treasurer to ensure that the taxes so collected are applied only for the purposes for which they are levied and collected pursuant to the terms of this article.
A.
Any person required to pay the fire protection services tax shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount due thereof between March 1 and April 30 of the tax year when such tax payment is due. All such persons who shall fail to make payment of said tax charge by June 30 of the tax year when such tax payment is due shall be charged a penalty of 10%, which penalty shall be added to the tax amount due by the Tax Collector and shall be collected by the Tax Collector.
B.
In the event that any tax due under this article remains due and unpaid 60 days after the penalty date established, the Tax Collector may sue for the recovery of any such tax due and unpaid under this article, together with any penalty and interest thereon. Where suit is brought for recovery of this tax, the person liable therefor shall, in addition to the tax, interest and penalties, be responsible and liable for all costs of collection and prosecution.
The fire protection services appropriations tax may be levied in accordance with the terms of this article for fiscal year 2014 and shall be considered assessed at the same time or times as the tax levied against real estate by the Borough for general Borough purposes. The fire protection service appropriations tax shall continue on a calendar year basis thereafter without annual reenactment of this article and by inclusion of the same in the annual Borough Tax Ordinance for each year.
The Borough shall be authorized to enter into written agreements and memoranda of understanding with any fire company which receives appropriations from the Borough generated from the tax revenues collected pursuant to this article in order to provide an accountability process for the use of such appropriations and to assist the Borough in its annual budget process so that it may budget responsibly and levy the tax accordingly. Such recipient of appropriations to timely file with the Borough budget and financial reports and any such other reports or supporting documentation relative to the use or proposed use of appropriated funds.
All other ordinances or parts of ordinances inconsistent herewith are hereby replaced.
The provisions of this article shall be severable. If any of its provisions shall be held to be unconstitutional, illegal or otherwise invalid, that decision shall not affect the remaining provisions of this article or of the Borough Code of Ordinances.
This article shall take effect upon enactment.