[Adopted 4-13-1967 by Ord. No. 67-3]
[Amended by Ord. No. 76-3; 12-14-2017 by Ord. No. 2017-02]
There is levied, assessed and imposed hereby a per capita tax in the amount of $10 per annum upon every person 18 years of age or over, resident of, or residing in, the Township of Upper Frederick, Montgomery County, Pennsylvania, for road construction, repair and maintenance and for general revenue purposes of the Township of Upper Frederick.
The tax imposed and levied hereby is for a period of one year and shall be collectible and paid at the same time or times and in the same manner as other Township taxes are levied or collected upon property made taxable for Township purposes, for the year 1967.
[Amended 3-14-1968 by Ord. No. 68-1]
It is the considered opinion of the Township Board of Supervisors, after careful inquiry and deliberation, and the Supervisors find that the tax levied and imposed hereby will yield the sum of $3,285 annually, which tax and the said sum to be derived by collection thereof are required for general revenue purposes for the construction, repair and maintenance of Township roads and the administration of Township government as authorized under the Pennsylvania Second Class Township Code.
The taxes levied and imposed hereby are and shall be in addition to all other taxes levied or imposed by the Township of Upper Frederick.
The taxes levied by this article shall be collected by the duly elected or appointed Tax Collector, and the compensation of the Tax Collector shall be allowed and paid the same as shall be fixed from time to time for the collection real estate taxes of the Township, as provided by the Local Tax Collection Law of 1945, as amended and supplemented and by the provisions of Act 511, approved December 31, 1965.
[Amended by Ord. No. 76-3]
The entry of the per capita tax in the 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 Tax Collector or any Township Supervisor finding at any time within the Township any resident or inhabitant above the age of 18 years whose name does not appear upon the tax duplicate shall report the name and address of such person forthwith to the assessor, who shall, after proper investigation, certify the same unto the Township Tax Collector, whereupon the Tax Collector shall add the name and assessment of this per capita tax against such person to the duplicate of Township and proceed to collect the same.
[Amended 8-13-1998 by Ord. No. 98-4]
There is conferred hereby upon the Tax Collector all power together with all the duties and obligations to the same extent and as provided in the Pennsylvania Local Tax Collection Law of 1945, as amended and supplemented. In addition to said powers and not in limitation thereof, the Tax Collector shall have the following powers:
A. 
The Tax Collector may sue in the name of the Township for the recovery of taxes due and unpaid under this article.
B. 
The Tax Collector shall demand, receive and collect from all corporations, political subdivision, associations, companies, firms or individuals employing persons owing delinquent per capita tax or whose wife owes delinquent per capita tax or having in possession unpaid commissions or earnings belonging to any person or person owing delinquent per capita tax or whose wife owes delinquent per capita tax upon the presentation of a written notice and demand under oath or affirmation containing the name of the taxable or the husband thereof and the amount of tax due. Upon the presentation of such written notice and demand, it shall be the duty of any such corporation, political subdivision, association, company, firm or individual to deduct from the wages, commissions or earnings of such individual employees then owing, or that shall within 60 days thereafter become due, or from any unpaid commissions or earnings of any such taxable in its or his possession, or that shall within 60 days thereafter come into its or his possession a sum sufficient to pay the respective amount of the delinquent per capita tax and costs shown upon the written notice or demand, and to pay the same to the Tax Collector of the Township within 60 days after such notice shall have been given.
C. 
All other penalties and sanctions of the Local Tax Collection Law, as amended, and the Local Tax Enabling Act of 1965 are hereby adopted as the provisions of this article, including provision for discount if paid within two months of the tax notice as though set forth at length herein.
The Tax Collector shall remit said taxes to the treasurer of the Township by separate statement at the same time as other taxes are remitted.
The expenses of collections, the compensation to the Tax Collector for the collection of the tax imposed by this article and also the expenses and compensation for the collection of delinquent per capita taxes provided or authorized in the Local Tax Collection Law of 1945 as amended and supplemented, and the Local Tax Enabling Act, Act No. 511, approved December 31, 1965, are hereby incorporated by reference thereto with as full affect as though set forth at length herein.
[Added 3-14-1968 by Ord. No. 68-1]
This tax shall continue in effect from year to year at the same rate and for the same purpose as required in the original enactment by the Township without any further reenactment or action the Township Board of Supervisors.