[Amended 1-2-1973 by Ord. No. 481; 10-5-1998 by Ord. No.
765]
Each resident or inhabitant over 18 years of
age in the Township of Butler shall annually pay for the use of the
Township of Butler per capita tax of $5.
[Amended 1-2-1973 by Ord. No. 481]
The duly elected Assessor of the Township of
Butler shall annually prepare a list of residents or inhabitants of
the Township of Butler over 18 years of age, and return the same with
the other taxable property as provided by law. Such list of residents
or inhabitants shall be included and certified in the list of taxable
property to be certified to the Board of Township Commissioners of
Butler Township.
The assessment, collections, notices, exonerations,
reports of omitted names, liability of husband for wife's tax, collection
from employer, collector, penalty for refusal or failure to pay the
tax and compensation of the collector shall all be as provided in
the Local Tax Collection Law of 1945, May 25 (P.L. 1050), as amended. It is the intent and purpose of this article that the
collection and enforcement of this tax shall be subject to and controlled
by all of the provisions of the aforesaid Local Tax Collection Law
as are other taxes.
[Amended 10-5-1998 by Ord. No. 765]
This tax is levied for general revenue purposes
under the authority of the Local Tax Enabling Act, 53 P.S. § 6901
et seq., as amended, and is necessary to raise funds to meet the
increased cost of municipal operations in Butler County.
[Added 9-7-1971 by Ord. No. 458; amended 3-17-1975 by Ord. No.
506; 12-29-1980 by Ord. No. 586; 3-4-1985 by Ord. No. 632; 3-8-1993 by Ord. No. 726; repealed 5-2-1994 by Ord. No. 734; added 5-22-1995 by Res. No. 95-09; 10-5-1998 by Ord. No. 765]
A. The Butler Township Board of Commissioners does hereby
exempt any person whose total income from all sources is less than
$10,000 per annum from its per capita tax or any portion thereof,
provided that any such person falls into any of the following categories:
(1) Persons having reached the age of 65 years of age
on or before January 1 of the taxable year.
(2) Persons with mental disabilities.
(3) Persons living in nursing homes.
(4) Persons physically handicapped and unable to work
for a majority of the preceding calendar year.
(5) Persons on active military service.
(6) Widows and widowers over 50 years of age.
B. Any person desiring exemption from paying the tax
shall complete an exoneration application, subject to penalties of
18 Pa.C.S.A. § 4904, relating to unsworn falsification to
authorities, to qualify for the exemption and shall file the application
with the Butler Township Manager on or before February 15 of the year
following the year for which exoneration is desired.
C. Any full-time student requesting an exemption must
file the proper form with the Township Manager on or before June 30
of the current tax year, and complete a student verification of enrollment,
subject to penalties of 18 Pa.C.S.A. § 4904, relating to
unsworn falsification to authorities.
D. The Butler Township Manager shall make the final determination
of a person's eligibility for exoneration. Any person aggrieved by
the decision of the Manager shall have the right to appeal the decision
in accordance with the law. Butler Township will formulate any rules
and regulations necessary to determine whether a person satisfactorily
qualifies for the exemption.
[Added 10-5-1998 by Ord. No. 765]
Any person, firm or corporation violating any
of the provisions of this article, upon conviction thereof, shall
be subject to a fine of not less than $100 nor more than $600 and
costs of prosecution, and, in default of payment of such fine and
costs, shall be subject to imprisonment in the county jail for not
more than 30 days.