[Adopted 5-11-1994 by Ord. No. 83]
Unless otherwise expressly stated, the following
terms shall have for the purpose of this article, the meaning indicated
in this section:
A natural person who is 18 years of age or over and residing
in the Township of Girard, as of the effective date of this article
and annually thereafter in any year in which this article is effective.
Any natural person who is 18 years of age or over and residing
in the Township of Girard as of the effective date of this article
and annually thereafter in which this article is reenacted.
A per capita tax of $10 per annum be and same
is hereby levied and assessed by the Township of Girard upon each
resident or inhabitant of the Township of Girard over 18 years of
age, which said tax shall be in addition to all other taxes levied
and assessed by the Township of Girard, pursuant to any other laws
of the Commonwealth of Pennsylvania. The above tax is levied for the
fiscal year beginning January 1, 1995, and shall continue in full
force and effect on a calendar-year basis. Any person whose total
income from all sources is less than $5,000 per annum shall be exempt
from the payment of the above tax.
Said tax shall be collected by the duly elected
or appointed Tax Collector of Township taxes for the Township of Girard
in the same manner and at the same time as other Township taxes are
collected, as provided by the "Local Tax Collection Law of 1945,"
72 P.S. § 5511.1 et seq., as amended and supplemented.
The Tax Collector shall give bond secured and
conditioned for the collection and payment of such taxes as provided
by the law for the other Township taxes.
The entry of said Township per capita taxes
in the tax duplicate and issuance of said duplicate to the Tax Collector
shall constitute his warrant for collection of said per capita tax
hereby levied and assessed.
The expenses of collection and compensation
of the Tax Collector shall be paid and allowed as provided in the
"Local Tax Collection Law of 1945," 72 P.S. § 5511.1 et
seq., as amended and supplemented, which compensation shall be the
same as fixed from time to time by the Township of Girard for the
collection of other Township taxes.
The Tax Collector shall give notice to taxpayers
at the same time and in the same manner as provided by the "Local
Tax Collection Law of 1945," 72 P.S. § 5511.1 et seq., as
amended and supplemented.
In the case the Tax Collector or Deputy Tax
Collector shall at any time find within the Township of Girard 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 resident
or inhabitant forthwith to the Assessor, who shall thereupon certify
the same unto the Township of Girard, which shall promptly certify
the same to the Tax Collector reporting said name, whereupon the Tax
Collector shall add the name and assessment of the per capita tax
against such person to the duplicate of the Township of Girard and
proceed to collect the tax as herein provided.
The Tax Collector shall be and is hereby empowered
with the authority to collect said tax by distress and sell all goods
and chattels of the taxpayer, as provided therefor by the "Local Tax
Collection Law of 1945," 72 P.S. § 55.11.1 et. seq., as
amended and supplemented.
There is hereby conferred upon the Tax Collector
of the Township of Girard, the power and authority to demand, receive
and collect from all corporations, political subdivisions, associations,
companies, firms, or individuals, employing persons owing per capita
taxes or whose spouse owes per capita taxes, or having in possession
unpaid commissions or earnings belonging to any persons owing per
capita taxes or whose spouse owes per capita taxes upon the presentation
of written notice and demand containing the name of the taxable person
or spouse thereof, and the amount of the tax due. Upon the presentation
of such written notice and demand, it shall be the duty of such corporation,
political subdivision, association, company, firm or individual to
deduct from the wages, commissions or earnings of such individual
employees then owing or that shall within 60 days thereafter become
due, or from any unpaid commissions or earnings of any such taxable
in its or his possession or that shall within 60 days thereafter come
into its or his possession, a sum sufficient to pay the respective
amount of the per capita taxes and costs shown upon the written notice
or demand, and to pay the same to the Tax Collector of the Township
of Girard, within 60 days after such notice shall have been given.
Such employers shall be entitled to deduct not more than 2% for their
expenses for such monies paid over to the Tax Collector. Upon the
failure of such employer to make such deductions or pay the same over
to the Tax Collector, when property notified as herein provided, such
employers shall forfeit and pay the amount of such tax for each such
taxable whose taxes are not withheld and paid over or that are withheld
and are not paid over to the Tax Collector herein provided, together
with a penalty of 10% added thereto, which amounts may be recovered
by an action of assumpsit of a suit to be instituted by the Tax Collector
on behalf of the Township of Girard.
The Tax Collector shall keep a correct and proper
account of all per capita taxes collected by authority of this article.
He shall mark the same paid on each duplicate at the name of each
taxable, and the date of which payment was made. The Tax Collector
shall remit said taxes to the Secretary/Treasurer of the Township
of Girard by a separate statement at the time as other taxes are remitted
to the Township of Girard.
All taxpayers subject to the payment of the
per capita taxes herein levied and assessed, shall be entitled to
a discount of 2% of the amount of such tax due upon making payment
of the whole amount thereof within two months after the date of the
tax notice. All taxpayers who fail to make payment of any such taxes
charged against them for a period of four months after the date of
the tax notice shall be charged a penalty of 10%, which penalty of
10% shall be added to the taxes by the Tax Collector and be collected
by him, and thereafter said taxes shall bear interest at the rate
of 6% per annum from date due, date of tax notice, until date of payment
of said taxes.
It is the intent of this article and there is
hereby conferred upon the Tax Collector all 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," 72 P.S. § 5511.1
et seq., as amended and supplemented.
The Secretary of the Board of Supervisors of
the Township of Girard, is hereby directed to file a certified copy
of this article with the Department of Community and Economic Development
within 15 days after this article shall become effective.
This article is enacted under the authority
of the Act of December 31, 1965, No. 511, known and cited as "The
Local Tax Enabling Act."
Any person who violates or permits a violation of this article
shall, upon being found liable therefor in a civil enforcement proceeding
commenced by the Township before a Magisterial District Judge, pay
a fine of not more than $600, plus all court costs, including reasonable
attorneys' fees, incurred by the Township in the enforcement of this
article. No judgment shall be imposed until the date of the determination
of the violation by the Magisterial District Judge. If the defendant
neither pays nor timely appeals the judgment, the Township may enforce
the judgment pursuant to the applicable Rules of Civil Procedure.
Each day a violation exists shall constitute a separate offense. Further,
the appropriate officers or agents of the Township are hereby authorized
to seek equitable relief, including injunction, to enforce compliance
herewith.
