[Adopted 4-16-1964 by Ord. No. 264]
[Amended 6-14-1976 by Ord. No. 346, approved
6-14-1976; 6-12-1978 by Ord. No. 356, approved 6-12-1978; 6-13-1983 by Ord. No.
395, approved 6-13-1983]
A per capita tax of $5 for general Borough purposes
is hereby levied and assessed each calendar year under the authority
of The Local Tax Enabling Act, 53 P. S. § 6901 et seq.,
upon each resident or inhabitant of the Borough of Conway over the
age of 18 years, except that any such resident or inhabitant whose
total income from all sources is less than $5,000 per annum shall
be exempt from the payment of the per capita tax, which tax shall
be in addition to all other taxes levied and assessed by said Borough
pursuant to any other laws of the Commonwealth of Pennsylvania.
Such tax shall be collected by the duly elected
or appointed Tax Collector of the Borough of Conway in the same manner
and at the same time as other Borough taxes are collected, as provided
by the Local Tax Collection Law of 1945, as amended and supplemented.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such tax, as provided
by law for other Borough taxes.
The entry of the per capita tax in the tax 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 expense of collection and the compensation
of the Tax Collector shall be paid and allowed as provided in the
Local Tax Collection Law of 1945, as amended and supplemented, which
compensation shall be the same as shall be fixed from time to time
for the collection of other Borough taxes.
The Tax Collector shall give notice to the taxpayers
of the amount of per capita tax due under this article at the same
time and in the manner as provided by the Local Tax Collection Law
of 1945, as amended and supplemented.
[Amended 6-13-1983 by Ord. No. 395, approved
6-13-1983]
In case the Tax Collector shall at any time
find within the Borough any resident or inhabitant above the age of
18 years whose name does not appear upon the tax duplicate, he shall
report the name of such person forthwith to the Assessor, who shall
thereupon certify the same to the Borough Council, which shall promptly
certify the same to the Tax Collector reporting such name, whereupon
the Tax Collector shall add such name and the assessment of this per
capita tax against such person to the duplicate of the Borough of
Conway and shall proceed to collect the same.
The Tax Collector shall give notice to the taxpayers;
shall have the power to collect said tax by distress; shall have the
power and authority to demand and receive said tax from the employer
of any person owing any per capita tax or whose wife owes any per
capita tax; shall remit such tax to the Borough Treasurer by separate
statement at the same time as other taxes are remitted to the Borough;
shall allow discounts and penalties; and shall generally be subject
to all the duties and shall have all the rights and authority conferred
upon him by the Local Tax Collection Law of 1945, as amended and supplemented.
It is hereby declared to be the intent of the Borough Council in enacting
this article to confer upon the Tax Collector, in the collection of
this per capita tax, all the powers, together with all the duties
and obligations, to the same extent and as fully provided for in the
Local Tax Collection Law of 1945, as amended and supplemented.
[Added 6-12-1978 by Ord. No. 356, approved
6-12-1978]
The Council shall adopt regulations for the processing of claims for the exemptions provided for in § 110-26.
