[Amended 12-23-2019 by Ord. No. 830]
Effective as of January 1, 2020, the Township
of Exeter shall no longer levy a per capita tax. The Township of Exeter
hereby rescinds the per capita tax originally levied pursuant to Ordinance
No. 149 on January 28, 1980.
[Amended 12-23-2019 by Ord. No. 830]
Sections 340- 5 through 340- 8 of this Article
II shall remain in full force and effect for all per capita taxes assessed by the Township of Exeter prior to January 1, 2020, only.
Said tax shall be collected and paid over by
the duly elected or appointed Tax Collector of the Township of Exeter
in the same manner and at the same time as other Township taxes are
collected and paid over.
The compensation of the Tax Collector for collection
of said tax shall be the same as fixed from time to time by the Board
of Supervisors for the collection of other Township taxes.
The amount and periods of discount and penalty
for payment of said tax shall be the same as provided for in the Local
Tax Collection Law of May 25, 1945, P.L. 1050, its amendments and
supplements.
The Tax Collector shall have all the powers,
and be subject to all of the duties, to the same extent and as fully
provided for in said Local Tax Collection Law of 1945, its amendments
and supplements.