[Ord. No. 321, 7/21/2021[1]]
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.[2]
[1]
Editor's Note: This ordinance amended former Part 2, Per Capita Tax, Ord. No. 47, 1/19/1973, in its entirety.
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[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.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.