§ 24-705. Payment and Discount.

1. 

Prior to or on the first day of July of 2011, and each year thereafter, the Per Capita Tax Collector or the person or entity designated by joint agreement or agreements to collect the tax, shall send every resident or inhabitant in the Borough a notice of the per capita tax due from such resident for such calendar year. Such notice may be the general notice sent to the residents of the Borough which notifies them of other Borough or Phoenixville Area School District taxes due and payable; provided, however, that the said per capita tax shall be listed separate and apart from property taxes; and provided further that the failure or omission of the Per Capita Tax Collector or the person or entity designated by joint agreement or agreements to collect the tax, to send, or of any resident or inhabitant to receive, such notice, shall not relieve such person from the payment of such tax.

2. 

Said tax shall be collected and paid over by the Per Capita Tax Collector of the Borough appointed under this Part or the person or entity designated by joint agreement or agreements to collect the tax.

3. 

Tax payments for the tax notice issued prior to or on the first day of July of 2011 and each tax year thereafter, which is received prior to or on August 31 of such tax year shall be subject to a discount of 2%.

Ord. 2177, 4/12/2011, § 1