[Adopted 12-5-1967 by Ord. No. 9-1967; amended in its entirety 12-3-1968 by Ord. No. 17 (Ch. 24, Part 3, of the 1992 Code of Ordinances)]
A per capita tax of $5 per annum be, and the same is, hereby
levied and assessed upon each resident or inhabitant of the Borough
of Lansford over 21 years of age, which tax shall be in addition to
all other taxes levied and assessed by the Borough of Lansford pursuant
to any laws of the Commonwealth of Pennsylvania.
Said tax shall be collected by the duly elected or appointed
Tax Collector of Borough taxes for the Borough of Lansford 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,[1] as amended and supplemented.
[1]
Editor's Note: See 72 P.S. § 5511.1.
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes and provided by law for other
Borough taxes.
The entry of said per capita tax in the tax duplicate and issuance
of said duplicate to the Tax Collector shall constitute his said warrant
for the collection of said per capita tax hereby levied and assessed.
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 Lansford
for the collection of other Borough taxes.
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.
In case the Tax Collector or a Deputy Tax Collector shall at
any time find within the Borough of Lansford 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 same onto the Borough of Lansford,
which shall promptly certify 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 Lansford and proceed to collect same.
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.
[Amended 1-7-1992 by Ord.
No. 92-1]
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 spouse owes per capita taxes,
or if in possession of unpaid commissions or earnings belonging to
any person owing per capita taxes or whose spouse owes per capita
taxes, upon presentation of written notice and demand containing the
name of the taxable, or spouse 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 Lansford 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 monies 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 and behalf of the Borough of
Lansford.
The Tax Collector shall keep account of all per capita taxes
collected by authority of this article. He shall mark the same paid
on each duplicate at the name of each taxable, and the date on which
payment was made. The Tax Collector shall remit said taxes to the
Treasurer of the Borough of Lansford by a separate statement at the
same time as other taxes are remitted to the Borough of Lansford.
All taxpayers subject to the payment of the per capita taxes
herein levied and assessed shall be entitled to a discount of 2% of
the amount of such tax upon making payment of the whole amount thereof
within two months after the date of the tax notice. All taxpayers
who fail to make payment of any such taxes charged against them for
a period of four months after the date of the tax notice shall be
charged a penalty of 5%, which penalty shall be added to the taxes
by the Tax Collector and be collected by him.
It is the intent of this article and there is hereby conferred
upon the Tax Collector all the powers, together with all the duties
and obligation to the same extent and as fully as provided for in
the Local Tax Collection Law of 1945, as amended and supplemented.
Unless this article be repealed or substantially modified, it
shall continue in force during the next year following and thereafter
from year to year until repealed or substantial changed, so that the
per capita tax of $5 continues to be in force for the year.
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
The per capita tax is authorized by the Local Tax Enabling Act
(53 P.S. § 6924.101 et seq.).
