[Adopted 1-5-1973 by Ord. No. 110]
[Amended 3-4-1999 by Ord. No. 250]
This article shall be known and may be cited as the "Per Capita Tax Ordinance" and shall be effective for the current year.
[Amended 3-4-1999 by Ord. No. 250]
A per capita tax of $10 for general Township purposes is hereby levied and assessed under the authority of the taxing laws, upon each resident or inhabitant of the Township of Forks, 18 years of age and over. Said tax shall be in addition to all other taxes levied and assessed by said Township pursuant to any other laws of the Commonwealth of Pennsylvania.
Such tax shall be collected by the duly appointed Tax Collector of the Township of Forks in the same manner and at the same time as other Township taxes are collected, as provided by the taxing laws.
The Tax Collector shall give bond secured and conditioned for the collection and payment of such taxes as provided by laws for other Township 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 compensation of the Tax Collector shall be paid and allowed as provided in the taxing laws.
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 same manner as provided by the taxing laws.
In case the Tax Collector shall at any time find within the Township any resident or inhabitant 18 years of age or over, 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 unto the Supervisors of the Township of Forks, which shall promptly certify the name 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 Township of Forks, and shall proceed to collect the same.
The Tax Collector shall have full power and authority to collect said taxes as provided by virtue of the taxing laws.
[Added 3-4-1999 by Ord. No. 250]
Any person who violates or permits a violation of this article, upon being found liable therefor in a civil enforcement proceeding, shall pay a fine of not less than $400 and not more than $600, plus all court costs, including reasonable attorney's 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 District Justice and/or Court. 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.