Article 357
PER CAPITA TAX
Sections:
357.03 Names of inhabitants from assessment books.
357.04 Collection by city treasurer.
357.05 Discount and penalty authorized.
357.07 Repeal of conflicting legislation.
357.01 Authority for tax.
This per capita tax is levied under the authority granted to the city by Act 511 approved December 31, 1965, P.L. 1257, known as the Local Tax Enabling Act, as amended. (Ord. 2675 § 1, 1967)
357.02 Tax levied and rate.
An annual per capita tax for general revenue purposes in the amount of $5.00, in addition to the residence tax authorized by the Third Class City Code, is hereby imposed upon each inhabitant of the City of Meadville above the age of 18 years. (Ord. 2817 § 1, 1973)
357.03 Names of inhabitants from assessment books.
The names of the inhabitants taxable under the provisions of this article shall be taken from the assessment books prepared by the city assessor. (Ord. 2461 § 2, 1958)
357.04 Collection by city treasurer.
The per capita tax shall be paid to and collected by the city treasurer in the same manner as the residence tax authorized by the Third Class City Code. (Ord. 2461 § 3, 1958)
357.05 Discount and penalty authorized.
If any tax levied in pursuance of this article shall be paid on or before April 30th of the year for which it is assessed, a discount of two percent shall be deducted therefrom, and if any such tax is not paid on or before June 30th of the year for which it was assessed, a penalty of five percent shall be added thereto. (Ord. 2461 § 4, 1958)
357.06 Recovery of taxes.
The tax imposed by this article, together with any penalty thereon, shall be recoverable by the city as other debts are recoverable at law. (Ord. 2461 § 5, 1958)
357.07 Repeal of conflicting legislation.
Any ordinance or part of any ordinance conflicting with this article is hereby repealed insofar as the same affects this article. (Ord. 2461 § 6, 1958)
357.08 Validity.
If any sentence, clause or section or part of this article 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 parts of this article. It is hereby declared as the intent of council that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof been included therein. (Ord. 2461 § 7, 1958)