[Adopted 12-30-1970 by Ord. No. 365[1]]
[1]
Editor's Note: Sections 6 and 7 of Ordinance No. 365, which provided that the revenue from the per capita tax was necessary to defray Borough expenses for the fiscal year beginning January 1971 and estimated the amount of funds from said tax for the fiscal year, respectively, have been deleted as being of no permanent effect.
This article shall be known and may be cited as the "Per Capita Tax Ordinance."
[Amended 12-28-1972 by Ord. No. 375]
By authority of the Act of the General Assembly approved December 31, 1965, titled "The Local Tax Enabling Act," and amendments thereto,[1] a per capita tax of $5 is hereby levied and assessed for the fiscal year 1973 and each ensuing year thereafter upon each resident and inhabitant of the Borough of Sinking Spring 18 years of age and over, which tax shall be in addition to any other taxes levied and assessed by the Borough of Sinking Spring.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Amended 1-8-1987 by Ord. No. 467]
The tax provided for herein shall be due and payable on the first Monday of May each year.
A. 
Each taxpayer subject to the payment of the tax provided for herein shall be entitled to a discount of 2% from the amount of the said per capita tax upon making payment of the whole amount thereof within two months after the date of the tax notice.
B. 
Each taxpayer who shall fail to make payment of the tax provided for herein charged against him for four months after the date of the tax notice shall be charged a penalty of 5%, which penalty shall be added to the tax by the Tax Collector and be collected by him.
C. 
In addition to the penalty above provided for, interest at the rate of 6% per annum shall be added beginning on the first day of May each year until such tax is paid.
[Amended 1-8-1987 by Ord. No. 467]
The Tax Collector of the Borough of Sinking Spring, County of Berks, State of Pennsylvania, is hereby authorized and directed to collect the tax provided for herein, and he shall make and keep such records, prepare such forms and take such measures as may be necessary or convenient to carry this article into effect.
[Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Any person who violates or permits a violation of this article shall, upon being found liable therefor, pay a fine of not more than $600, plus court costs and reasonable attorneys' fees incurred by the Borough in the enforcement proceedings. If the penalty is not paid, the Borough shall initiate a civil action for collection in accordance with the Pennsylvania Rules of Civil Procedure. Each day a violation exists shall constitute a separate offense, and each section of this article that is violated shall also constitute a separate offense. In addition to or in lieu of enforcement under this section, the Borough may enforce this article in equity in the Court of Common Pleas of Berks County.