A per capita tax of $10, for general Township purposes, is hereby
levied and assessed, under the authority of the Local Tax Enabling
Act, Act No. 511, approved December 31, 1965, upon each and every
resident or inhabitant of the Township of Jackson 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. The tax shall be levied and due as follows:
A. March 1 to April 30: 2% discount period.
B. May 1 to June 30: face period.
C. July 1: 10% penalty period.
Such tax shall be collected by the duly appointed Tax Collector
of the Township of Jackson in the same manner and at the same time
as other Township taxes are collected, as provided by the Local Tax
Collection Law of 1945, as amended and supplemented.
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, which compensation shall
be the same as shall be fixed from time to time for the collection
of other Township taxes.
The Tax Collector shall give notice to the taxpayers of the
amount of per capita tax due under this article 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 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 unto the Township Board of Supervisors, which
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 Jackson 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 spouse owes any per capita
tax, shall remit 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 by 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 Township
Board of Supervisors in enacting this article to confer upon the Tax
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.
This Part
8 has been adopted under the authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq., and any amendments thereto, the terms and provisions of which are hereby accepted and adopted.