[Adopted 4-2-1964 by Ord.
No. 891[1] (Ch. 62, Art. III, of the 1966 Code)]
[1]
Editor's Note: Ord. No. 891 was reenacted without change for
all subsequent years by Ord. No. 1005, adopted 12-28-1970; Ord. No.
1014, adopted 12-30-1971; reenacted with changes for all subsequent
years by Ord. No. 1023, adopted 13-21-1972; Ord. No. 1043, adopted
12-20-1973; Ord. No. 1053, adopted 12-19-1974; and reenacted without
change for all subsequent years by Ord. No. 1062, adopted 12-18-1975;
Ord. No. 1069, adopted 12-16-1976; Ord. No. 1077, adopted 12-15-1977.
A per capita tax of $5 for general Borough purposes is hereby
levied and assessed under the authority of the Local Tax Enabling
Act[1] upon each resident or inhabitant of the Clearfield Borough
18 years of age or over, which tax shall be in addition to all other
taxes levied and assessed by the said Borough pursuant to any other
laws of the Commonwealth of Pennsylvania.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Such tax shall be collected by the duly elected or appointed
Tax Collector of the Borough of Clearfield in the same manner and
at the same time as other Borough taxes are collected.
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Borough 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 as fixed from time to time
for the collection of Borough 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 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
Borough any resident or inhabitant 18 years of age or over, whose
name does not appear on the tax duplicate, he shall report the name
of such person forthwith to the Assessor, who shall thereupon certify
the same unto the Borough Council, 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 Borough of Clearfield and shall
proceed to collect the same.
The Tax Collector shall remit such taxes to the Borough Treasurer
by separate statement at the same time as other taxes are remitted
to the Borough, shall allow discounts and add penalties and 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.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
This article shall be effective for the fiscal year of 1973
only, and the tax levied hereunder shall be for one year only.
If any sentence, clause or section or part of this article is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses or sections
or parts of this article. It is hereby declared as the intent of the
Borough Council that this article would have been adopted had such
unconstitutional, illegal or invalid sentence, clause, section or
part thereof not been included therein.
