[Adopted 12-29-2009 by Ord. No. 571]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
This tax is levied under authority of 8 Pa.C.S.A. § 1302(a)(9) of the Pennsylvania Borough Code and pursuant to the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
A tax is hereby levied and imposed annually for: supporting ambulance, rescue and other emergency services serving the Borough of Sinking Spring.
B. 
If an annual tax for the purposes specified in Subsection A of this section is proposed to be set at a level that the Borough Code permits without obtaining voter approval, the question shall be submitted to the voters of the Borough, and the County Board of Elections shall frame the question in accordance with the election laws of the commonwealth for submission to the voters of the Borough.
C. 
The ambulance tax shall be levied on the dollar on the valuation assessed for county purposes, as now is or may be provided by law. No action on the part of the Borough fixing the tax rate for any year at a mill rate need include a statement expressing the rate of taxation in dollars and cents on each $100 of assessed valuation of taxable property.
D. 
The ambulance tax millage rate shall be set forth in the Borough's annual tax ordinance and the fire tax shall become effective January 1 of any given year. This article shall continue in force hereafter without annual reenactment.
The proceeds collected from the ambulance tax shall be kept in a separate fund and shall be used only for the purposes specified in § 174-64.
A. 
The ambulance tax shall be collected in the same fashion and by the same entity responsible for collecting the Borough's general Borough purposes tax levy. In addition, the penalty and enforcement provisions adopted and used with regard to the Borough's general Borough purpose tax levy are adopted for purposes of the fire tax and are incorporated by reference as though set forth in full herein.
B. 
If Borough Council decides that it wishes to terminate the ambulance tax, Borough Council shall give all ambulance and rescue services operating within the Borough 30 days' notice of the effective date of the termination of the ambulance tax. This notice from the Borough shall be in writing and mailed via registered mail, return receipt requested.
A. 
The Borough, by and through Borough Council, may promulgate and enforce reasonable rules and regulations for the interpretation, collection, distribution and enforcement of the tax.
B. 
All existing provisions and articles remain in full force and effect.
C. 
The provisions of this article are severable, and if any section, sentence, clause, part or provision herein shall be held to be illegal, invalid or unconstitutional by any court of competent jurisdiction, such decision shall not affect or impair the remaining sections, sentences, clauses, parts or provisions of this article. It is hereby declared to be the intent of the members of Borough Council that this article would have been enacted if such illegal, invalid or unconstitutional section, sentence, clause, part or provision had not been included herein.
D. 
This article shall take effect and be in full force and effect from and after its approval date as required by law.