[Adopted 5-26-1987 as Ch. 24, Part 4 of the 1987
Code of Ordinances]
A per capita tax is hereby levied on each resident or inhabitant of
Antrim Township, Franklin County, Pennsylvania as of the first day of January
1986 and each year thereafter until repeal of this tax ordinance, in the amount
of $5 per resident or inhabitant each calendar year, beginning in the calendar
year of 1986. Any person who resides in Antrim Township during any portion
of any such calendar year shall be liable for payment of per capita tax imposed
hereunder.
The reasons for the imposition of this per capita tax is the need for
additional general revenues for the Township.[1]
[1]
Editor's Note: Former Section 403, Estimated revenue, which immediately
followed this section, was deleted 7-8-1997 by Ord. No. 246.
Said tax shall be collected by the Tax Collector of Antrim Township.
Said tax shall be due and payable on or before June 30 of each calendar
year. If said tax is paid on or before April 30, a discount of 2% shall be
given, and if said tax is paid after June 30, a penalty of 10% shall be added.
[Amended 7-8-1997 by Ord. No. 246]
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 more than $600 plus all court costs, including reasonable attorney's
fees, incurred by the Township in the enforcement of this chapter, and, further,
such person shall be required to pay the amount of said tax and penalty. 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.
