Borough of Middletown, PA
Dauphin County
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Table of Contents
Table of Contents
[Adopted 12-8-1969 as Ord. No. 561, approved 12-8-1969]

§ 243-14
Definitions. 

§ 243-15
Tax levied; rate. 

§ 243-16
Notice of tax; liability for tax. 

§ 243-17
Discount and penalty. 

§ 243-18
Recovery of taxes and penalties. 

§ 243-19
(Reserved) 

§ 243-20
Continuation of provisions. 

§ 243-14 Definitions.

A. 

Unless otherwise expressly stated, the following terms shall have, for the purpose of this Article, the meanings herein indicated:

COLLECTOR
Refers to the person elected or designated by the Borough of Middletown to collect or receive the taxes imposed by this Article.
PERSON
Any natural person.
RESIDENT
Any person domiciled in the Borough of Middletown, Dauphin County, Pennsylvania.
TAXPAYER
Any person required hereunder to pay a per capita tax.
B. 

The singular shall include the plural; and the masculine shall include the feminine and the neuter.

§ 243-15 Tax levied; rate.

[Amended 11-13-1972 by Ord. No. 607, approved 11-13-1972; 4-6-1987 by Ord. No. 943, approved 4-6-1987]

Under authority of the Local Tax Enabling Act,

Editor's Note: See 53 P.S. § 6901 et seq.
in addition to the other taxes levied and collected in the Borough of Middletown, there is hereby imposed, for general revenue purposes, an annual tax of $10 upon every resident of the Borough of Middletown who shall have attained the age of 18 years on or after the first day of January each year.

§ 243-16 Notice of tax; liability for tax.

[Amended 11-13-1972 by Ord. No. 607, approved 11-13-1972; 4-6-1987 by Ord. No. 943, approved 4-6-1987]

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.

§ 243-17 Discount and penalty.

[Amended 9-3-2002 by Ord. No. 1150, approved 9-3-2002]

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.

§ 243-18 Recovery of taxes and penalties.

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.

§ 243-19 (Reserved)

Editor's Note: Former § 243-19, Violations and penalties, was repealed 7-7-2003 by Ord. No. 1158, approved 7-7-2003.

§ 243-20 Continuation of provisions.

In accordance with Section 4 of Act No, 511 hereinabove referred to,

Editor's Note: See 53 P.S. § 6904.
this article is to continue in full force and effect until repealed.