An ordinance of the Borough of Darlington, Beaver County, levying a $5.00 per capita tax on each person 21 years or older having their residence in Darlington Borough for general revenue purposes for the year 1971, and thereafter, providing for the adminis tration of collection of tax; and imposing penalties for violations.
Be it ordained and enacted by the Town Council of the Borough of Darlington, Beaver County, and it is hereby ordained and enacted by the same virtue of the authority granted by the Local Tax Enabling Act of 1965, as amended, as follows:
Sec. 1. Levy and Amount of Taxes
For general revenue purposes, a tax, known as the Per Capita Tax is hereby levied on each person, twenty-one (21) years or older having their residence in Darlington Bo rough, in the amount of five ($5.00) dollars per annum, per person, for the year, 1971, and for each year thereafter so long as it remains in effect in accordance with the provi sions of the Tax Enabling Act of 1965.
) Sec. 2. Date for determining Tax Liability and Payment
Each person having reached the age of twenty-one (21) years, or older, on January 1, 1971, shall be subject to payment of the said tax and each person that becomes of age during the said year, 1971, shall become subject to said tax and liable for payments the reof upon reaching twenty-one (21) years. Those already subject to this tax in accor dance with the terms hereof shall make payment of the same to the tax officer on June 30, 1971, and each year thereafter, and those who first become subject to the tax shall make payment of the same within thirty (30) days of first becoming twenty-one (21) years of age.
Sec. 3. Administration of Tax
- It shall be the duty of the tax office to accept and receive payments of this tax and to keep a record thereof, showing the amount received by him together with the date the tax was
- The tax officer is hereby charged with the administration and enforcement of this ordinance and is hereby charged and empowered to prescribe, adopt and prom
) ulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Ordinance.
Sec. 4. Suits for Collection
- In the event that any tax under this Ordinance remains due and unpaid thirty (30) days after the due date above set forth, the tax officer may sue for recovery of any such tax due or unpaid under this Ordinance together with interest and pe nalty.
- If, for any reason, the tax is not paid when due, interest at the rate of six (6%) percent per annum on the amount of said tax shall be calculated beginning with the due date of said tax and a penalty of five (5%) percent shall be added to the flat rate of said tax for non-payment thereof. Where suit is brought for the recov ery of this tax, the individual liable therefore, shall in addition, be responsible and liable for the cost of
Sec. 5. Fine and Penalty
Whoever makes any false or untrue statement on any return required by this ordinance or who refuses to abide by any regulation of the tax collector promulgated pursuant
) there to, or whoever fails or refuses to file a return required by this ordinance, or fails to
make payment of the tax imposed by this ordinance, shall upon conviction before any Justice of the Peace be sentenced to pay a fine of not more than One Hundred ($100.00) Dollars for each offense and in default of payment of the said fine and costs be imprisoned for a period not exceeding thirty (30) days for each offense.
Sec. 6. Validity
The provisions of this ordinance are severable, and if any of its provisions shall be hetd invalid or unconstitutional, the decision of the Court shall not affect or invalidate any of the remaining provisions. It is hereby declared to be the legislative intent that this ordinance would have been adopted if such illegal, invalid, or unconstitutional provision had not been included herein.
Sec. 7. Savings and Clause
- Nothing contained in this ordinance shall be constructed to empower the Bo rough of Darlington to levy and collect the tax hereby imposed on any person not with the Taxing Power of the Borough under the Constitution of the United States
) and under the Laws of the Commonwealth of Pennsylvania.
) B. If the tax hereby imposed under the provisions of this ordinance shall be held by any court of competent jurisdiction to be in violation of the Constitution of the Commonwealth of Pennsylvania as to any individual, the decision of the Court shall not affect or impair the right to impose or collect said taxes or the validity of the tax so imposed, on other persons or individuals as herein provided.
Sec. 8. Effective Date
This Ordinance shall become effective thirty (30) days from the time of the passage of this ordinance.
Enacted and ordained, by the Town Council of the Borough of Darlington, this 1st day of April, 1971.
- Moore, President of Council Rayburn Duffy, Secretary of Council
) Approval of Mayor
I, the undersigned Mayor of the Borough of Darlington, Beaver County, do hereby ap prove the Ordinance No. 300 this 1st day of April, 1971.
Signed: C. W. Myers, Mayor