[Adopted 11-16-1967 by Ord. No. 528]
The following words or phrases, when used in this article, shall have the meanings herein ascribed to them, unless the context clearly indicates a different meaning:
ADULT RESIDENT
Any person who, on the first day of July 1968, is 21 years of age or over and is a resident or inhabitant of the Borough of Media, Delaware County, Pennsylvania.
ASSESSOR
The subordinate Assessor appointed by the Delaware County Board of Assessment and Revision of Taxes, whose district includes the Borough of Media.
BOROUGH
The Borough of Media, a municipality of the Commonwealth of Pennsylvania.
COUNCIL
The Borough Council of the Borough of Media.
TAX COLLECTOR
The duly qualified and acting Tax Collector of the Borough of Media.
This article is hereby enacted under the authority of the Act of the General Assembly, Commonwealth of Pennsylvania, of December 31, 1965, P.L. 511 (53 P.S. § 6901 et seq.) and its amendments, and by that authority a tax of $10 per capita is hereby imposed, levied and assessed upon each and every adult resident of the Borough of Media for the calendar year commencing the first day of January 1968 and terminating the 31st day of December 1968.
The Assessor and Tax Collector shall prepare a list or lists of the adult residents of the borough, with their respective addresses, and return the same with the list of other taxable property in the borough as now required by law.
The Tax Collector shall, by official notice given as prescribed by the Local Tax Collection Law (the Act of May 25, 1945, P.L. 1050, its supplements and amendments),[1] notify all adult residents of the Borough of Media of the ten-dollar per capita tax herein imposed for the calendar year 1968.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector is hereby designated as the person to collect said per capita tax for and on behalf of the borough, and to that end the Tax Collector is hereby vested with, empowered with and authorized to use all the powers, rights and remedies now vested in the Tax Collector by law for the collection of borough taxes, together with all penalties, interest and costs. Without in any way limiting the generality of the foregoing, the Tax Collector may, with the approval of the Borough Council and the Tax Collector's surety, deputize, in writing, one or more Deputy Tax Collectors, who, when so deputized, shall be authorized to receive and collect any or all of the taxes levied hereunder in like manner and with like authority as the Tax Collector.
All per capita taxes imposed, levied and assessed under the provisions of this article shall become due and payable and shall be subject to the same discounts and penalties and shall be collected in accordance with the provisions of the Act of Assembly of the Commonwealth of Pennsylvania known as the Local Tax Collection Law of May 25, 1945, P.L. 1050, its supplements and amendments.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
This article is passed pursuant to the provisions of the Act of Assembly of June 25th, 1947, P.L. 1145, its supplements and amendments.[1]
[1]
Editor's Note: This act was repealed by the current Local Tax Enabling Act (Act of Dec. 31, 1965, P.L. 1257). See now 53 P.S. § 6901 et seq. In addition, original Section 9, which immediately followed this section and set forth the effective period for this tax, was deleted 11-19-1992 by Ord. No. 846.
If any sentence, clause, section or part of this article, or any portion of the tax hereby levied shall, for any reason, be found unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this article or the remaining portion of the tax hereby levied. It is hereby declared as the intent of the Borough Council that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof or portion of the tax not been included herein.
The Secretary shall file a statement of enactment, without substantial change, of this article with the Bureau of Internal Affairs of the Commonwealth of Pennsylvania within 15 days after this article is adopted.
[Added 12-18-1975 by Ord. No. 649; amended 11-19-1992 by Ord. No. 846]
Any person subject to the tax imposed by this article whose income from all sources is less than $5,000 per year shall be exempt from payment of the tax. Such exemption shall be secured by the filing of the claim for exemption form as supplied by the Secretary of the Borough of Media between January 1 and January 31 of the year for which the tax is levied.