ORDINANCE NUMBER 40

AN ORDINANCE OF THE TOWNSHIP OF PINE ELIMINATING THE OCCUPATION ASSESMENT TAX AND INSTITUTING A PER CAPITA TAX AN ORDINANCE OF PINE TOWNSHIP, INDIANA COUNTY, PENNSYLVANIA, PROVIDING FOR THE LEVY, ASSESSMENT AND COLLECTION OF A PER CAPITA TAX OF FIVE DOLLARS ($5.00) BEGINNING IN 2007 ON ALL RESIDENTS OF THE TOWNSHIP OF PINE EIGHTEEN (18) YEARS OF AGE AND OLDER; PROVIDING FOR THE COLLECTION OF SAID TAX BY THE ELECTED TAX COLLECTOR OF THE TOWNSHIP OF PINE IN ACCORDANCE WITH THE LOCAL TAX COLLECTION LAW OF 1945, ITS AMENDMENTS AND SUPPLEMENTS, AND ELIMINATING THE OCCUPATIONAL ASSEMENT TAX.

WHEREAS, the Supervisors of the Township of Pine have found after diligent investigation that instituting a per capita tax and eliminating the occupational tax will increase revenues and bring the Township of Pine into conformity with all other taxing districts within the Penns Manor School District.

NOW, THEREFORE, BE IT ENACTED AND ORDAINED by the Board of Supervisors of Pine Township, Indiana County, Pennsylvania, AND IT IS HEREBY ENACTED AND ORDAINED by the authority of the same, as follows:

SECTION 1.

By authority of the Local Tax Enabling Act 53 P.S. Section 6902, as amended, a per capita tax of Five Dollars ($5.00) is hereby levied and assessed beginning in 2007 upon each resident and inhabitant of the Township of Pine eighteen (18) years of age and over, which tax shall be in addition to any other taxes levied and assessed by the Township of Pine.

SECTION 2.

The list of residents of the Township of Pine prepared annually by the Board of Assessments and Revisions of Taxes of Indiana County, or such list of residents as may be prepared by direction of the Board of Supervisors in the manner provided by law, and any names of residents added to said list in the manner provided by law, are hereby adopted for purposes of levying and assessing the per capita tax imposed by this Ordinance.

SECTION 3,

Said tax shall be collected and paid over by the duly elected Tax Collector of the Township of Pine in the same manner and at the same time as other Township taxes are collected and paid over.

SECTION 4.

The compensation of the Tax Collector for collection of said tax shall be the same as fixed from time to time by the Board of Supervisors for the collection of other Township taxes.

SECTION 5.

The amount and periods of discount and penalty for payment of said tax shall be the same as provided for in the Local Tax Collection Law of May 25, 1945, P.L. 1050, its amendments and supplements.

SECTION 6.

The Tax Collector shall have all the powers, and be subject to all of the duties, to the same extent as fully provided for in said Local Tax Collection Law of 1945, its amendments and supplements.

SECTION 7.

If any sentence, clause or section or part of this Ordinance is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses or sections or part of this Ordinance. It is hereby declared as the intent of the Board of Supervisors that this Ordinance would not have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included therein. 

SECTION 8.

The Pine Township Ordinance/Resolution which implemented the Occupational Assessment Tax is hereby rescinded in its entirety.

ENACTED AND ORDAINED into law this 6th day of November, 2006.

PINE TOWNSHIP BOARD OF SUPERVISORS

James Shirley, Chairman

Attest:   Jennifer Lindahl

Secretary