Source: https://ecode360.com/28686729
Timestamp: 2019-04-19 20:59:08+00:00

Document:
§ 225-1 Short title; legal authority.
§ 225-2 Levy of tax.
§ 225-3 Tax Collector; duties; compensation; oath; bond; reimbursement for expenses.
§ 225-4 Entry and issuance of duplicate.
§ 225-5 Notice of tax due.
§ 225-6 Collection of delinquent per capita tax by wage attachment.
§ 225-7 Collection of delinquent per capita tax by distress and sale of goods and chattels.
§ 225-8 Taxes to be remitted by tax collector to Borough.
§ 225-9 Failure to receive notice not to relieve taxpayer from payment of tax.
§ 225-10 Discounts and penalties.
§ 225-11 Receipts to be furnished.
§ 225-12 Addition of names to duplicate.
§ 225-13 Penalty for failure or neglect to pay tax.
This article shall be known and may be cited as the "Borough Per Capita Tax Ordinance." This article is enacted under the authority of the Local Tax Enabling Act of December 31, 1965 (Act No. 511).
There is hereby levied and assessed for general Borough purposes an annual per capita tax of $10 on each individual, 18 years of age or older, who is domiciled in the Borough of Lewistown or who resides in the Borough of Lewistown. This per capita tax shall be in addition to all other taxes levied by the Borough pursuant to any other laws of the Commonwealth of Pennsylvania.
If there shall be any similar per capita or head tax levied under the Act by any other municipality upon an individual taxed by the Borough under this article during the time that the tax levied by Subsection A is at a rate which would make the combined levies exceed $10 per capita, the amount of the tax levied under Subsection A shall be reduced to $5 in accordance with the requirements of the Act.
Comment. Subsequent to the enactment of Ord. No. 1967-21 (this article), the Mifflin County School District levied a ten-dollar per capita tax under Act 511 on each individual, 18 years of age or older, who is domiciled or resides in the Mifflin County School District. Accordingly, the ten-dollar per capita tax levied by the Borough under Subsection A was reduced to $5 pursuant to the provisions of Subsection B.
The tax imposed by this article shall be collected by the elected Tax Collector of the Borough of Lewistown (hereinafter referred to as the "Borough Per Capita Tax Collector" and sometimes referred to in the masculine gender for brevity), who is hereby charged with the administration and enforcement of the provisions of this article and the collection of the tax levied and imposed hereunder. The compensation of the Borough Per Capita Tax Collector for the collection of the tax shall be 5% of the amount of the per capita tax which he collects. The Borough Per Capita Tax Collector shall, before he enters upon the duties of his office, take and subscribe an oath of office and file the same in the office of the Borough Manager, and each year he shall give a surety bond to the Borough of Lewistown for the per capita taxes to be collected by him under this article in an amount which shall be fixed by Borough Council (but which amount shall never exceed the estimated amount of the taxes to be charged in the duplicate to be delivered to the Per Capita Tax Collector). The premium or other charge for the bond shall be paid for by the Borough. The Per Capita Tax Collector shall be entitled to be reimbursed by the Borough for the actual expenses incurred by him in the collection of the tax imposed by this article.
The Borough Manager or the Mifflin County Tax Assessment Office shall enter the tax levied annually under § 225-2 in a separate tax duplicate kept for such purpose, and the entry in the separate tax duplicate and the issuance of that tax duplicate to the Borough Per Capita Tax Collector shall constitute his warrant for the collection of the tax.
Within 30 days after receiving the duplicate, the Borough Per Capita Tax Collector shall give a notice to every taxable whose name appears on the duplicate. The notice shall contain, among other things, the date of the tax notice; the amount of the tax; a statement that the tax is due and payable; the place and time when the tax may be paid to the Borough Per Capita Tax Collector; and the period when a discount on the tax will be allowed, the period when the face amount of the tax is payable, and the period when an additional percentage will be added to the face amount as a penalty for late payment. The notice shall be mailed and delivered to the last known post office address of each taxable.
Unless the power is restricted from time to time (or limited to particular collection cases) by the Borough Council or the Borough Manager, the Borough Per Capita Tax Collector (and any delinquent tax collector specifically appointed by the Borough Council to collect delinquent per capita taxes) shall have the power to collect a delinquent per capita tax by wage attachment in the manner authorized and pursuant to the authority granted by the Local Tax Enabling Act.
Unless the power is restricted from time to time (or limited to particular collection cases) by the Borough Council or the Borough Manager, the Borough Per Capita Tax Collector (and any delinquent tax collector specifically appointed by the Borough Council to collect delinquent per capita taxes) shall have the power to collect a delinquent per capita tax by distress and sale of the goods and chattels of the delinquent taxpayer in the manner authorized and pursuant to the authority granted by the Local Tax Enabling Act.
The Borough Per Capita Tax Collector shall remit the per capita taxes collected by him to the Borough at the same times that other taxes are remitted to the Borough by the Tax Collector. In remitting the per capita taxes collected, the Tax Collector shall furnish the Borough with such accounting report information (with respect to the per capita taxes collected) as the Borough may from time to time require.
The failure of a taxpayer to receive a tax notice under § 225-5 shall not relieve the taxpayer from the payment of the tax imposed by this article, and such taxpayer shall be charged with the tax as though he had received the notice.
A taxpayer subject to the payment of the tax imposed by this article shall be entitled to a discount of 2% from the face amount of the tax upon making payment in full of the net amount of the tax within two months after the date of the tax notice. A taxpayer who shall fail to pay the tax in full within four months after the date of the tax notice shall be charged a penalty of 10% of the face amount of the tax, and that penalty shall be added by the Borough Per Capita Tax Collector to the sum paid and shall be collected by him.
The Borough Per Capita Tax Collector shall furnish each taxpayer, upon the payment of the tax, with a receipt setting out the date of payment, the name of the taxpayer and the amount of the tax paid.
If the Borough Per Capita Tax Collector shall at any time learn of any domiciliary or resident of the Borough 18 years of age or older whose name does not appear on the tax duplicate, he shall report the name of such individual forthwith to the Borough Manager, who shall promptly certify the same to the Borough Per Capita Tax Collector for the collection of the per capita tax from that individual and the addition of that individual to the Borough's per capita tax duplicate.
Any person who shall fail or neglect to pay the tax herein levied shall, upon conviction thereof, be sentenced to pay a fine of not more than $300 and the costs of prosecution and, upon failure to pay such fine and costs, to imprisonment for not more than 30 days.

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