Ordinance # 064-2
Levy Per Capita Tax
1964 Over Age 21
Providing for the Assessment and Levy of a Per Capita Tax for General Borough Purposes on all residents of Bolivar Borough over 21 years of age for the year 1964 and subsequent years and providing for the collection of the same.
Be it enacted and ordained by the Borough Council of Bolivar Borough and it is hereby enacted and ordained by the authority of the same and in pursuance to the authority granted to Boroughs by General Act of Assembly approved June 25, 1947, the supplements and amendments thereto, and designated as Act 481..
Section 1. that a Per Capita Borough Tax of $2.50 is hereby levied and assesses for the calendar year of 1964 upon all residents of the Borough of Bolivar over 21 years of age, which tax shall be in addition to all other taxes levied and assessed by Bolivar Borough.
Section 2. The provisions of this Ordinance shall remain and continue in affect and there is hereby assessed and levied a per capita of $2.50 for each calendar year subsequent to the calendar year of 1964, upon all residents of Bolivar Borough over 21 years of age, which tax shall be in additional to all other taxes levied by Bolivar Borough.
Section 3. The tax hereby levied shall be collected by the duly elected Tax Collector of Bolivar Borough in the same manner and at the same time or times as other Borough taxes are collected as provided by the Local Tax Collection Law of 1945, its amendments and supplements.
Section 4. The entry of said per capita tax in the tax duplicate and issuance of said duplicate to the tax collector shall constitute his warrant for the collection of the tax hereby levied and assessed.
Section 5. The expenses of collection and compensation of the tax collector shall be paid and allowed as provided in the Local Tax Collection Law of 1945, its amendments and supplements, and which shall be fixed from time to time by the Council of Bolivar Borough for the collection of other Borough taxes.
Section 6. The tax collector shall give notice to the taxpayer at the same time and in the same manner as provided for the collection of other Borough taxes.
Section 7. In the event, after the passage of this Tax Ordinance the Tax Collector shall at any time find within Bolivar Borough any resident over the age of 21 years whose name does not appear on the tax duplicate, he shall report the same to the assessor who shall there upon certify said name or names to Bolivar Borough to which shall then certify the same to the tax collector, who shall add said name or names and the assessment of this tax against said persons to the duplicate of Bolivar Borough.
Section 8. The tax collector shall be and is hereby empowered with the authority to collect said tax by distress and sale of the goods, and chattels of the tax payer as provided thereof by the Local Tax Collection Law of 1945, its amendments and supplements.
Section 9. Every husband against whose wife a Per Capita Tax is levied shall be liable for the payment of such tax, collection thereof from such husband may be made and enforce in the manner provided by law for the collection and enforcement of payments of other taxes owing by such husband and including the collection thereof from the husband's employer.
Section 10. There is hereby conferred upon the tax collector the power and authority to demand and collect from all corporations, political subdivisions, associations, companies or firms or other individuals employing persons owing the Borough per capita tax or whose wife owes the Borough Per Capita Tax the said unpaid taxes by the presentation of a written notice and demand containing the name of the taxable or the husband of the taxable and the amount of the tax due. Upon the presentation of such written notice and demand it shall be the duty of any such person or persons to whom the written notice is presented, to deduct from the wages or earnings of such individual employees then owing or that shall within 60 days thereafter become due or that shall within 60 days thereafter come into its or their possession a sum sufficient to pay the amount of the Borough per capita tax and costs shown upon the written notice or demand and to pay the same to the tax collector within 60 days after receipt of such notice, provided however, that such person or persons upon whom the notice is served shall be entitled to deduct from the money so collected, the costs incurred by the extra book-keeping necessary to record such payment or payments not exceeding 2% of the amount of money collected and paid over to the tax collector. Upon the failure of any such corporation, political subdivision, association, company, firm or individual to deduct the amounts of such taxes or to pay the same over to the tax collector, less the cost of bookkeeping involved in such transaction, as herein provided, within the time hereby required, such corporation, political subdivision, association, company , firm or individual shall forfeit and pay the amounts of such tax for each such taxable whose taxes are not withheld and paid over or that are withheld and not paid over together with a penalty of ten percent added thereto to be recovered by an action of assumption in a suit to be instituted by the tax collection or by the proper authorities of the Borough as debts of like amount are now bylaw recoverable, except that each corporation, political subdivision, association, company, firm or individual shall not have the benefits of any stay of execution or exemption law.
Section 11. The tax collector shall keep or correct accounts of all Borough per capita taxes collected by the authority of this Ordinance and shall remit said taxes to the Borough clerk with a statement thereof at the same time as other taxes are remitted to Bolivar Borough, giving the names of the taxable the amounts collected from each and the total amount of taxes collected.
Section 12. All taxpayers who shall fail to make payments of any of such taxes assessed for a period of 4 months after the date of the tax notice shall be penalized 5% thereof which shall be added to the taxes due, provided, however, that it tax is paid within two months after the date of said notice the taxpayer shall be due a reduction of 2% of the amounts due.
Section 13. Any Ordinance or parts of Ordinances conflicting with this Ordinance is hereby repealed.
Section 14. If any sentence, clause, section or part of this Ordinance is for any reason found to be unconstitutional or invalid, such finding shall not affect or impair any of the remaining provisions or parts of this ordinance. It is hereby declared as the intent of the council of the Borough of Bolivar that this Ordinance would have been adopted had such unconstitutional or invalid sentence, clause or section not been included therein.
Section 15. This Ordinance shall become effective January 1, 1964.
Ordained and enacted in Council this 7th day of January 1964
Peter. J. Bonavero
Approved this 7th day of January A.D. 1964
Frank B. Gibson
Original Ordinance in ordinance book page 133,134,and 135