[Adopted 4-2-1962 by Ord. No. 5]
[Amended 12-29-1980 by Ord. No. 1981-1; 5-5-1981 by Ord. No. 1981-2A; 2-8-1982 by Ord. No. 1982-2; at time of adoption of Code (see Ch. 1, General Provisions, Art. III)]
A per capita tax, in an amount as established by resolution by the Board of Supervisors, for general Township purposes, is hereby levied and assessed under the authority of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., and its amendments, upon each resident or inhabitant of the Township of Moore over the age of 18 years, which tax shall be in addition to all other taxes levied and assessed by the said Township pursuant to any other laws of the Commonwealth of Pennsylvania.
[Amended 5-5-1981 by Ord. No. 1981-2A; 2-8-1982 by Ord. No. 1982-2]
The collector designated by Moore Township shall collect this tax annually and to this end shall bill all residents of the Township over the age of 18 years on forms to be provided by the Tax Collector.
The Tax Collector shall give bond secured and conditioned for the collection and payment of such taxes as provided by law for other Township taxes.
The entry of the per capita tax in 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 hereby 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 resolution, at the same time and in the same manner as provided by the Local Tax Collection Law of 1945, as amended and supplemented.
[Amended 5-5-1981 by Ord. No. 1981-2A]
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 upon the tax duplicate, he shall report the name of such person forthwith to the Assessor who shall thereupon certify the same unto the Township Supervisors who shall promptly certify the same to the Tax Collector reporting such name, whereupon the Tax Collector shall add such name and the assessment of this per capita tax against such person to the duplicate of the Township of Moore, and shall proceed to collect the same.
The Tax Collector shall give notice to the taxpayers, shall have the power to collect said 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, or whose wife owes any per capita tax, shall permit such taxes to the Township Treasurer by separate statement at the same time as other taxes are remitted to the Township, shall allow discounts and add 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. It is hereby declared to be the intent of the Collector, in the collection of this per capita tax, all the powers, together with all the duties and obligations to the same extent and as fully provided for in the Local Tax Collection Law of 1945, as amended and supplemented.
[Added 12-29-1980 by Ord. No. 1981-1; amended at time of adoption of Code (see Ch. 1, General Provisions, Art. III)]
Any individual who pays the tax within two months of the date of billing by the Tax Collector shall be entitled to a discount of 2% of the amount of the tax. Any individual who fails to pay this tax within four months from the date of the billing of the tax by the Tax Collector shall be charged a penalty of 5% of the tax. Any individual who fails to pay the tax within four months from the date of billing of the tax by the Tax Collector shall be responsible for the penalty and in addition for the cost of proceedings for collection of the tax.