Township of Unity, PA Per Capita Tax

[Amended 2-23-1994 by Ord. No. O-2-94; 2-8-2018 by Ord. No. O-1-2018]

In addition to those taxes previously levied, a tax is hereby re-established and imposed for general purposes annually at a rate of $5 per capita on each and every person is 21 years or more of age and an resident within the Township of Unity, County of Westmoreland, Commonwealth of Pennsylvania, and said tax shall be in full force and effect until revoked by the Supervisors of the Township of Unity. Persons earning less than $5,000 per year shall be exempt from the payment of this tax.

Any person 18 years of age or older who is a full-time student at an accredited college or university shall be exempt from the imposition of this tax.

§ 109-2 Recovery of taxes.

[Amended 2-8-2018 by Ord. No. O-1-2018]

All taxes, together with all penalties and interest imposed by this article, shall be recoverable in the same manner as other debts of like amount are recoverable, or as other taxes are recoverable by the Township.

§ 109-3 Authority of Tax Collector.

[Amended 2-23-1994 by Ord. No. O-2-94; 2-8-2018 by Ord. No. O-1-2018]

In order to ensure compliance with the terms of this article, and the payment of all taxes due hereunder, the Collector of Taxes for the Township of Unity shall have the authority to investigate, inquire and verify the residences of all persons assessable under this article, and all information gained thereby shall be confidential except for official purposes and except in accordance with proper judicial order or as otherwise provided by law.

The Budget of the Township of Unity for 2018 shall be amended to reflect additional anticipated revenues of $60,000 to be generated from the re-established per capita tax.

The tax implementing provisions of this article shall be effective 30 days from the date of enactment. The Budget Amending provisions of this article shall take effect immediately.

§ 109-4 Violations and penalties.

[Amended 4-25-1988 by Ord. No. O-3-88; 11-28-2000 by Ord. No. O-10-00]

Any person who shall fail, neglect or refuse to pay any tax levied by this article at the time required, and any and all persons who shall fail, neglect or refuse to pay said tax or who shall knowingly attempt to do anything whatsoever to evade the payment of the whole or any portion of the tax imposed under this article shall, when found by the District Justice to be in violation, be subject to a civil penalty not to exceed $600, plus all court costs and reasonable attorneys' fees incurred by Unity Township in the enforcement of this article in a civil enforcement proceeding. Each day that any person so fails or refuses to pay the tax levied hereunder when due shall constitute a separate enforceable offense.

§ 109-5 Penalty for late payment; interest.

A penalty of 5% is imposed on the amount of taxes due and payable by any person neglecting to pay the tax herein levied by December 31, and in addition thereto, interest at the rate of 6% per annum shall be due and payable on all arrearages of taxes due and payable on or after December 31, which penalty and interest shall be payable to the Township of Unity and collected by the Collector of Taxes for the Township of Unity.

§ 109-6 Inapplicability in certain cases.

[Amended 7-13-1978 by resolution; 4-25-1988 by Ord. No. O-3-88]

The tax imposed by this article shall not apply to any person whose annual income is not in excess of $3,200.

§ 109-7 Continuation of tax.

[Added 4-25-1988 by Ord. No. O-3-88]

The tax herein imposed shall continue in force on a calendar-year basis, without annual reenactment, unless the rate of the tax is subsequently changed.