[Ord. No. 321, 7/21/2021]
A per capita tax of $5 is hereby levied and assessed for the
year beginning January 1, 2021, and thereafter, as hereinafter provided,
upon each and every inhabitant or resident of the Township over 18
years of age on or before July 1 of the tax year for which the per
capita tax is assessed, as evidenced by the names appearing in the
tax duplicates received by the Tax Collector for the periods above
set forth, pursuant to the provisions of the Local Tax Enabling Act
of 1965, the Act of the General Assembly of the Commonwealth of Pennsylvania,
No. 511, its supplements and amendments.
[Ord. No. 321, 7/21/2021]
The per capita tax herein levied and assessed shall continue
in force on a calendar year basis, without annual reenactment, unless
the rate of tax is subsequently changed.
[Ord. No. 321, 7/21/2021]
Per capita taxes shall be paid by the taxpayers to the Tax Collector
of Amity Township and shall be due and payable on or before August
31, 2021, and each August 31 thereafter, as long as said tax is in
effect, at a 2% discount; if paid during September or October of each
such year, said tax shall be payable at face; and if paid after October
31 of each such year, said tax shall bear a 10% penalty. If any person
shall neglect or refuse to pay the tax herein levied and assessed
before January 1, 2022, and each January 1 thereafter, costs of collection
shall be charged in accordance with Act 192 of 2004, in addition to
the aforesaid penalty.
[Ord. No. 321, 7/21/2021]
Township residents are exempt from payment of the tax for any
year in which they:
(a) Made less than $5,000 from all income sources; or
(b) Were a full-time student; or
(c) Were active-duty military.
[Ord. No. 321, 7/21/2021]
All taxes and penalties received, collected and recovered under
the provisions of this Part shall be paid into the General Fund of
Amity Township for the use and benefit of said Township.
[Ord. No. 321, 7/21/2021]
This Part is adopted pursuant to the authority vested in the
Board of Supervisors of Amity Township under the terms and provisions
of the Local Tax Enabling Act of 1965, the Act of the General Assembly
of the Commonwealth of Pennsylvania, No. 511, its supplements and
amendments.