[Adopted 12-23-1983 by Ord. No. 154]
[Amended 10-28-2019 by Ord. No. 338]
Unless otherwise expressly stated, the following
terms shall have, for the purpose of this article, the meaning herein
indicated:
Any male or female natural person.
Any person required hereunder to pay the per capita tax.
[Amended 10-28-2019 by Ord. No. 338]
A per capita tax of $5 for the year 2020 and each year thereafter
is levied and assessed upon every male or female resident of the Township
of Richland 21 years of age and over, which tax shall be in addition
to all other taxes levied and assessed by the Board of Supervisors
pursuant to any other laws of the Commonwealth of Pennsylvania.
Collection of said tax herein imposed shall
be made by the Tax Collector of Richland Township in the same manner
and at the same time as other taxes are collected, as provided by
the Local Tax Collection Law of 1945, as amended.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such taxes as provided
by law for other township taxes.
The entry of said per capita tax in the tax
duplicate and issuance of said duplicate to the Tax Collector shall
constitute his warrant for the collection of said per capita tax hereby
levied and assessed.
The Tax Collector shall give notice to the taxpayers
at the same time and in the same manner as provided by the Local Tax
Collection Law of 1945, as amended.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
All taxpayers subject to the payment of the
per capita tax herein levied and assessed shall be entitled to a discount
of 2% of 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 fail to make payment of any such taxes charged against them for
a period of four months after the date of the tax notice shall be
charged a penalty of 10%, which penalty shall be added to the taxes
by the Tax Collector and be collected by him. The unpaid balance shall
bear interest at the rate of 6% per annum beginning at the end of
the calendar year.
The Tax Collector shall keep a correct account of all per capita tax collected by authority of this article and shall remit said taxes to the Treasurer of the Board of Supervisors by separate statement at the same time as other taxes are remitted. The Tax Collector shall also keep a record of all persons who file an affidavit claiming the exemption as provided for in § 220-49.
The Tax Collector shall be and is hereby empowered
with the authority to collect said tax by distress and sell all goods
and chattels of the taxpayer, as provided therefor by the Local Tax
Collection Law of 1945, as amended;[1] and to sue for this recovery of taxes due and unpaid under
this article. Where suit is brought for the recovery of any such tax,
the persons liable therefor shall, in addition, be liable for the
costs of collection and the interests and penalties herein imposed.
In the collection of any judgment for such delinquent tax, the defendant
therein shall not be entitled to the benefit of any exemption, appraisement
law or stay of execution.
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
There is hereby conferred upon the Tax Collector
the power and authority to demand, receive and collect from all corporations,
political subdivisions, associations, companies, firms or individuals
employing persons owing per capita taxes, or, if in possession of
unpaid commissions or earnings belonging to any person owing per capita
taxes, upon the presentation of written notice or demand containing
the name of the taxable and the amount of the tax due. Upon the presentation
of such notice and demand it shall be the duty of 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 taxable in
its or his possession, or that shall within 60 days thereafter come
into its or his possession, the 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 Tax Collector of the Township
of Richland within 60 days after such notice shall have been given.
The employer shall be entitled to deduct not more than 2% for his
expenses for such moneys paid over to the Tax Collector. Upon the
failure of such employer to make such deduction when properly notified
as herein provided, such employer shall forfeit and pay the amount
of such tax for each taxable whose taxes are not withheld and paid
over to the Tax Collector as herein provided, which amount may be
recovered by an action of assumpsit in a suit to be entered by the
Tax Collector on behalf of the Board of Supervisors of the Township
of Richland.
It is the intent of this article and there is
hereby conferred upon the Tax Collector all the powers, together with
all the duties and obligations, to the same extent and as fully as
provided for in the Local Tax Collection Law of 1945, as amended.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
The Tax Collector shall receive as compensation
for the collection of any taxes and penalties herein imposed 4% of
all amounts collected under the terms and provisions of this article,
except costs and penalties as hereinbefore provided.
