#2 OF 2018
AN ORDINANCE OF THE BOROUGH OF BOLIVAR, COUNTY OF WESTMORELAND AND COMMONWEALTH OF PENNSYLVANIA PROVIDING FOR THE LEVY, ASSESSMENT, AND COLLECTION OF A PER CAPITA TAX.
WHEREAS, the Borough of Bolivar found that it is necessary for general Borough revenue purposes to levy a per capita tax on each resident in the Borough of Bolivar, Westmoreland County, Pennsylvania, in the sum of Five Dollars ($5.00) per person.
NOW THEREFORE, be it ordained and enacted and it is hereby ordained and enacted:
Section 1: Title, Authority and Duration
1.1 Title- This Ordinance shall be known, and may be cited, as the “Bolivar Borough Per Capita Tax Ordinance” and shall repeal all conflicting ordinances.
1.2 Authority-This Ordinance is enacted under the authority granted by the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.
1.3 Duration- The levy, assessment, and collection of this per capita tax shall begin on the 1st day of January, 2019, and shall continue thereafter until further action by the Borough Council of the Borough of Bolivar.
Section 2: Imposition of Tax- An annual per capita tax of Five Dollars ($5.00) is hereby levied, assessed, and imposed upon each resident or inhabitant of the Borough of Bolivar, over the age of eighteen (18) years, for general Borough revenue purposes and in addition to all other taxes levied and assessed by the Borough of Bolivar pursuant to any laws of the Commonwealth of Pennsylvania.
Section 3: Collection by Tax Collector- The duly elected or appointed Tax Collector of Borough taxes for the Borough of Bolivar [“Tax Collector”] shall collect the per capita tax imposed under this Ordinance in the same manner and at the same time as other Borough taxes are collected, as provided by law.
3.1 Bond- The Tax Collector shall give bond secured and conditioned for the collection and payment of such taxes as provided by law for other Borough taxes.
3.2 Warrant for Collection- The entry of the per capita tax in the tax duplicate and the issuance of such duplicate to the Tax Collector shall constitute the warrant of said Tax Collector for the collection of the per capita tax hereby levied and assessed.
3.3 Compensation for Collection- The expense of collection and compensation for the Tax Collector shall be paid and allowed as provided by applicable law, which compensation shall be the same as shall be fixed from time to time for the collection of other Borough taxes.
3.4 Powers and Duties of Tax Collector- The Tax Collector shall have the following authority: to collect said taxes by distress; to demand and receive said per capita tax from the employer of any person owing any such per capita tax, or whose spouse owes any per capita tax; remit such taxes to the Township Treasurer by separate statement at the same time as other taxes are remitted to the Township; and shall generally be subject to all the duties and shall have the rights and authority conferred upon such Tax Collector by the provisions of the Local Tax Enabling Act, as amended, 53 P.S. § 6924.101 et seq.
Section 4: Notice to Taxpayers- The Tax Collector shall give notice to the taxpayers of the amount of per capita tax due under this Ordinance at the same time and in the same manner as provided by law for the collection of other Borough taxes.
Section 5: Addition of names to tax duplicate- In the case that the Tax Collector appointed shall, at any time, find within the Borough of Bolivar any resident or inhabitant above the age of eighteen (18) years whose name does not appear upon the tax duplicate, the Tax Collector shall report the name of such person forthwith to the Borough of Bolivar, which shall promptly certify the same to the Tax Collector reporting such name, whereupon the Tax Collector shall add such name and the assessment of this per capita tax against such person to the duplicate of the Borough of Bolivar and shall proceed to collect the same.
Section 6: Penalties- Any person failing, neglecting or refusing to pay the per capita tax imposed herein within a period of one year after the due date of the tax as stated in the tax notice, shall, upon being found liable therefore in a civil enforcement proceeding commenced by the Borough before a District Justice, pay the tax owed and a fine of not more than $600, plus all court costs, including reasonable attorney's fees, incurred by the Borough in the enforcement of this article. No judgment shall be imposed until the date of the determination of the violation by the District Justice. If the defendant neither pays nor timely appeals the judgment, the Borough may enforce the judgment pursuant to the applicable Rules of Civil Procedure. Each day a violation exists shall constitute a separate offense.
Section 7: Continuation- This per capita tax levied at the rate of Five Dollars ($5.00) shall continue in force from year to year without annual reenactment until repeal or revised by subsequent ordinance.
Section 8: Repealer- All prior Ordinances in conflict herewith are hereby repealed.
ENACTED AND ORDAINED this __6___ day of ___December_, 2018.
Bolivar Borough Council
Bolivar Borough Council
_____________________________________ Date: _______________________________
Tom Pickup, Mayor
NOTE: THE MAYOR DID NOT RETURN HIS APPROVAL OR VETO WITHIN THE 16 DAY TIME FRAME SET BY BOROUGH CODE, THEREFORE THE PER-CAPITA ORDINANCE IS APPROVED AND INTO EFFECT ON JANUARY 1 2019.