[Adopted 2-11-2003 by Ord. No. 021103]
This article shall be known and may be cited
as the "Township Per Capita Tax Ordinance."
A.
EMPLOYER
PERSON
SECRETARY
TOWNSHIP
TOWNSHIP TAX COLLECTOR
TREASURER
The following words and phrases when used in this
article shall have the meaning ascribed to them, except when the context
clearly indicates a different meaning:
Any individual, copartnership, association, corporation,
governmental body or unit or agency, or any other entity, who or that
employs one or more persons on a salary, wage, commission or other
compensation basis.
Every natural person, copartnership, association or corporation.
Whenever used in any clause prescribing and imposing a penalty or
both, the term "person" is applied to copartnerships or associations,
shall mean the partners or members thereof, and as applied to corporations,
the officers thereof.
The Secretary of the Township of German, Fayette County,
Pennsylvania.
The Township of German, Fayette County, Pennsylvania.
An individual who is elected pursuant to the Second Class
Township Code, 53 P.S. § 65406.
The Treasurer of the Township of German, Fayette County,
Pennsylvania.
B.
The singular shall include the plural and the masculine
shall include the feminine and the neuter.
A per capita tax of $5 to provide revenue for
general Township purposes is hereby levied, assessed and imposed upon
each resident or inhabitant of said Township over the age of 21 years,
which said per capita tax shall be paid by each of said residents
or inhabitants for the use of said Township for the year beginning
January 1, 2003.
The Secretary shall prepare or cause to be prepared
and certify to the Township Tax Collector a per capita tax duplicate
which shall contain the names and addresses of all inhabitants or
residents of the Township over 21 years of age and the amount of the
tax hereby levied, assessed and imposed on each of said inhabitants
or residents.
A.
The Township Tax Collector shall, within 30 days after
receiving the per capita tax duplicate, notify every taxable person
whose name appears on such duplicate. Such notice shall contain the
date of the tax notice; the amount of the per capita tax for which
the said taxpayer is liable for the current year; a statement that
such tax is due and payable; a request for payment thereof; a place
and time where the tax shall be paid; the time when an additional
percentage will be added as a penalty.
B.
Such notice shall be mailed or delivered to the last
known post office address of each of such taxables.
The Township Tax Collector shall demand, receive
and collect from all corporations, political subdivisions, associations,
companies, firms or individuals employing persons owing per capita
taxes, or having in possession unpaid commissions or earnings belonging
to any person or persons owing per capita taxes, upon the presentation
of a written notice and demand containing the name of the taxable,
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
per capita taxes and costs shown upon the written notice or demand,
and to pay the same to the Township Tax Collector of the Township
of German within 60 days after shall have been given; such corporation,
association, firm or individual shall be entitled to deduct from the
moneys collect from each employee the costs incurred from the extra
bookkeeping necessary to record such transactions, not exceeding the
2% of the amount of money so collected and paid over to the Township
Tax Collector or Township. On the failure of any such corporation,
political subdivision, association, company, firm or individual to
deduct the amount of such taxes or to pay the same over to the Township
Tax Collector or Township, less the cost of bookkeeping involved in
such transaction as herein provided within the time hereby required,
such corporation, political subdivision, association, company, firm
or individual shall forfeit and pay the amount of such tax for each
such taxable whose taxes are not withheld and paid over, or that are
withheld and not paid over, together with a penalty of 10% added thereto,
to be recovered by an action of assumpsit in a suit to be instituted
by the Township Tax Collector or by the proper authorities of the
Township as debts of like amounts are now by law recoverable, except
that such persons shall not have the benefit of any stay of execution
or exemption of law. Provided, however, that the failure of omission
by any employer to deduct and/or pay over such tax after notice shall
not relieve the employee from the payment of such tax.
Each employer with the Township shall, on or
before the first day of January, 2003, furnish to the Township Tax
Collector the names and addresses of his, her, its or their employees
over 21 years of age who are residents or inhabitants of the Township.
The Township Tax Collector, or any agent or
employee of the Township authorized in writing by him, is hereby authorized
to examine the payroll records and/or employment records of any employer
or supposed employer to ascertain whether or not any of his, her,
its or their employees are residents of inhabitants of the Township.
Each employer or supposed employer is hereby directed and required
to give to the said Township Tax Collector, or his duly authorized
agent or employee, the means, facilities and opportunity for such
examination and investigation as is hereby authorized.
All such taxes shall be recoverable by the Township
of German, Fayette County, Pennsylvania, as other debts of like amount
are now by law recoverable.
All taxes, interest, fines and penalties received,
collected or recovered under the provisions of this article shall
be paid in the treasury of the Township of German, Fayette County,
Pennsylvania, for the use and benefit of the said Township.
Any person, copartnership or corporation who
shall fail, neglect or refuse to comply with the terms or provisions
of this article or any regulation or requirement pursuant thereto
and authorized thereby, shall, in addition to other fines or penalties
provided by law or imposed by any other section of this article or
by any other law of this commonwealth, be subject to a civil enforcement
proceeding initiated by the Township or its designee and brought before
a Magisterial District Judge and initiated by the Township or its
designee in accordance with the Pennsylvania Rules of Civil Procedure,
with such ordinance being enforced at law or in equity, and upon finding
of liability, shall subject the person, copartnership or corporation
to a civil penalty of not less than $25 and not more than $600 per
violation, in addition to other remedies at law or in equity, including
additional daily penalties for continuing violations, court costs
and reasonable attorney's fees.
This article shall not apply to any employer
as to whom or which it is beyond the legal power of the Township Supervisors
of the Township of German, Fayette County, Pennsylvania, to impose
the duties herein provided for.
