§ 243-15Tax levied; rate.
§ 243-16Notice of tax; liability for
§ 243-17Discount and penalty.
§ 243-18Recovery of taxes and penalties.
§ 243-20Continuation of provisions.
Unless otherwise expressly stated, the following terms shall have, for the purpose of this Article, the meanings herein indicated:
- Refers to the person elected or designated by the Borough of Middletown to collect or receive the taxes imposed by this Article.
- Any natural person.
- Any person domiciled in the Borough of Middletown, Dauphin County, Pennsylvania.
- Any person required hereunder to pay a per capita tax.
The singular shall include the plural; and the masculine shall include the feminine and the neuter.
Under authority of the Local Tax Enabling Act,
On or before the first of July of each year, the Tax Collector shall send to every resident of the Borough of Middletown over the age of 18 years a notice of the per capita tax due by such resident for the calendar year. Such notice shall be on a form prescribed by the Borough of Middletown and procured at the expense of the Borough of Middletown, provided that the failure or omission of the Collector to send or of any taxpayer to receive such notice shall not relieve such person from the payment of such tax; provided, further, that any person who shall become a resident of the Borough of Middletown after the first day of January shall not be liable for the per capita tax for that fiscal year; any person who shall cease to be a resident at any time after the first day of January shall be liable for the full amount of the per capita tax for such year.
All taxpayers subject to the payment of the tax under this article shall be entitled to a discount of 2% on the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice. All taxpayers who shall fail to make payment of any such taxes imposed against them for four months after the date of the notice shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Collector and collected by him. The Collector shall furnish a receipt to every person paying such tax.
All taxes levied under this article, together with all penalties, shall be recoverable by the Collector in the manner authorized by law in the case of per capita taxes within the Commonwealth of Pennsylvania.
In accordance with Section 4 of Act No, 511 hereinabove referred to,