Source: https://www.ecode360.com/31634748
Timestamp: 2019-07-18 07:03:05
Document Index: 48072934

Matched Legal Cases: ['§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', 'art 5', '§ 1', '§ 2', '§ 3', '§ 4', '§ 5', '§ 6', '§ 7', '§ 8']

Borough of Manor, PA JUNKYARD TAX
Ch 24 Pt 5 JUNKYARD TAX
§ 24-501 Definitions and Interpretation.
§ 24-503 Collection of Tax.
§ 24-504 Interest Added to Unpaid Tax.
§ 24-505 Penalty on Unpaid Tax.
§ 24-506 Recovery of Taxes, Interest and Penalties.
§ 24-507 Lien on Land.
§ 24-508 Penalty for Violation.
Part 5 JUNKYARD TAX
[Ord. 227, 11/3/1965, § 1; as reenacted by Ord. 291, 2/6/1974]
The following words and phrases when used in this part shall have the meanings ascribed to them in this section except when the context indicates a different meaning:
Any partnership, limited partnership, or other form of unincorporated enterprise owned by two or more persons.
The Borough Council of Manor Borough, Westmoreland County, Pennsylvania.
Any collection or accumulation of rubbish, trash, automobiles, glass, iron, steel, copper, brass, zinc or other metals, old furniture, papers, washing machines, dryers, televisions, refrigerators, stoves or ranges.
Any establishment situate wholly or partially in Manor Borough operated for the purpose of collecting, storing, dismantling, stripping, selling or otherwise disposing of or dealing in or with junk.
The word "person" as used in this part shall mean any natural person, partnership, association, firm or corporation.
Tax levied, assessed and imposed by this part.
[Ord. 227, 11/3/1965, § 2; as reenacted by Ord. 291, 2/6/1974]
This tax shall be at the rate of $150 per annum or part thereof, per establishment, where the property upon which the junk accumulated is situate wholly or partially within the boundaries of the Borough of Manor.
[Ord. 227, 11/3/1965, § 3; as reenacted by Ord. 291, 2/6/1974]
The tax shall be paid to the Borough Tax Collector, who is hereby charged with the collection thereof. The Tax Collector shall account and pay over to the Borough Treasurer the taxes collected hereunder in the same manner as other taxes collected by the Tax Collector for the Borough.
[Ord. 227, 11/3/1965, § 4; as reenacted by Ord. 291, 2/6/1974]
All taxes imposed by this part, if not paid when due, shall bear interest at the rate of 1/2 of 1% per month until paid.
[Ord. 227, 11/3/1965, § 5; as reenacted by Ord. 291, 2/6/1974]
A penalty of 5% is hereby imposed upon any tax which remains unpaid after December 30 of the year for which it is levied.
[Ord. 227, 11/3/1965, § 6; as reenacted by Ord. 291, 2/6/1974]
All taxes imposed by this part, together with interest and penalties, shall be recovered as other debts of like character are now by law recoverable.
[Ord. 227, 11/3/1965, § 7; as reenacted by Ord. 291, 2/6/1974]
The tax, with interest and penalties, shall become a lien upon the lands, tenements or hereditaments or any interest therein, lying, being and situate wholly or in part within the boundaries of the Borough. The lien shall begin at the time when the tax is due and payable and shall continue until discharged by payment or in accordance with the law, and the Borough Tax Collector is authorized to file a municipal or tax claim in the Court of Common Pleas of Westmoreland County, Pennsylvania, according to law.
[Ord. 227, 11/3/1965, § 8; as reenacted by Ord. 291, 2/6/1974]
Any person, partnership, corporation, association or other business entity, violating any provision of this part, shall, upon conviction thereof, be sentenced to a fine of not more than $600 plus costs and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days. Each day that a violation of this part continues or each section of this part which shall be found to have been violated shall constitute a separate offense. Provided; whenever any firm or association, or corporation, shall be found in violation of any provision of this part, the partners or members, or officers, respectively, shall be liable for the penalty imposed thereunder.