[Adopted 10-16-2006 by Ord. No. 826[1]]
[1]
Editor's Note: This ordinance provided that the tax herein imposed would take effect 1-1-2007 and remain in full force and effect on an annual basis without annual reenactment, unless the rate of the tax subsequently changed. This ordinance also renumbered former Art. VI, Tax Certification, §§ 172-67 through 172-69, as Art. VII, §§ 172-80 through 172-82, and former Art. VII, Delinquent Taxes, §§ 172-70 and 172-71, as Art. VIII, §§ 172-90 and 172-91.
[Amended 2-16-2015 by Ord. No. 903]
A per capita tax is hereby imposed for general revenue purposes at the rate of $10 per annum on each resident or inhabitant of the Township of Penn who reaches the age of 18 on or before January 1 of the year in which the per capita tax is due and owing, and, on those persons over said age, subject to a 50% sharing of said tax with the Penn-Trafford School District; provided, however, that each resident or inhabitant of the Township of Penn deriving income less than $12,000 per year from earned income as defined in § 172-1 of the Code of the Township of Penn shall be exempt from the payment of the per capita tax.
The tax herein assessed and levied shall be
payable to the Township of Penn, or to any person or agency appointed
by said Township of Penn, or to any authorized tax collector under
the Act of Assembly authorized to collect said taxes.
The tax herein assessed and levied shall be
collected in the same manner as other per capita taxes are collectible
by townships of the first class of the Commonwealth of Pennsylvania,
including the collection thereof from the employer of the taxpayer.
The tax herein levied, assessed, and imposed
shall be subject to a penalty of 20% of the tax owed for delinquent
payments.
