[Amended 7-8-1975 by Ord. No. 1975-11]
This article is enacted by the Board of Commissioners of Caln Township under the authority granted to said Board by 53 P.S. § 6901 et seq.
[Adopted 3-7-1956 by Ord. No. 1956-2]
This article shall be known and cited as the "Per Capita Tax Ordinance of 1956."
After the effective date of this article, there is hereby imposed, assessed and levied a per capita tax upon each adult inhabitant or resident of the Township of Caln, Chester County, Pennsylvania, in the amount of $5 per year.[1]
[1]
Editor's Note: The Coatsville Area School District collects an additional per capita tax of $5 under authority of Section 8 of the Local Tax Enabling Act (53 P.S. § 6908).
The Township Assessor shall, on or before the first day of April, furnish to the Tax Collector the names of all adult individuals residing in the said Township.
The tax imposed by this article shall be collected by the Tax Collector of Caln Township and shall be collected with interest and penalties from the due date thereof, which shall be recovered as other debts of like character are recovered.
The tax imposed shall be due and payable within 60 days after the date of the tax notice. If such tax is paid within 60 days after the date of said notice, a discount of 2% may be deducted from the amount of the tax. All persons who shall fail to pay the tax imposed within four months after the date of the notice shall be charged an additional 5% of the tax charged against them, which shall be added thereto by the Tax Collector and be collected by him.
[Added 7-8-1975 by Ord. No. 1975-11]
All residents and citizens of Caln Township over the age of 65 years shall be exonerated from the payment of the per capita tax.
[Added 7-8-1975 by Ord. No. 1975-11]
Any person who shall violate any provisions of this article shall, upon summary conviction before an issuing authority having jurisdiction thereof, be punishable by a fine of not more than $300 and costs of such proceedings and, upon default of payment of such fine and costs, by imprisonment in the county jail for a term of not more than 30 days. The continuation of such violation for each successive day shall constitute a separate offense, and the person or persons allowing or permitting the continuation of the violation may be punished as provided above for each separate offense.