[Adopted 3-7-1956 by Ord. No. 1956-2]
[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.
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.
