The Board of Supervisors of the Township of
Mahoning, Pennsylvania, hereby imposes a per capita tax in accordance
with the authority granted by the Local Tax Enabling Act, Act of December
31, 1965, P.L. 1257, No. 511, as amended, 53 P.S. § 6901
et seq.
In the construction of this article, the following
terms shall have the meanings indicated, unless a different meaning
clearly appears from the context:
RESIDENT
Every adult 18 years of age or older who lives within the
Township.
TAX COLLECTOR
The person or agency designated by the Board of Supervisors
to administer and collect the per capita tax.
A per capita tax at the rate of $10 is hereby
levied and assessed for general Township purposes upon each resident
of the Township, which tax shall be in addition to all other taxes
levied and assessed by the Township pursuant to any other laws of
the Commonwealth of Pennsylvania.
The per capita tax shall be collected by the
Tax Collector. The entry of a person's name on the per capita tax
duplicate and the issuance of such duplicate to the Tax Collector
shall constitute his or her warrant for the collection of the per
capita tax hereby levied and assessed. The expense of collection and
compensation of the Tax Collector shall be as provided by law.
The Tax Collector shall give notice to residents,
shall have the power to collect the per capita tax by any lawful means,
shall have the power and authority to demand and receive taxes from
the employer of any resident owing any per capita tax or whose spouse
owes any per capita tax, shall remit the per capita taxes to the Township
Treasurer, shall allow discounts and add penalties, and shall generally
be subject to all the duties and shall have all the rights and authority
conferred by the Local Tax Enabling Act.