HomeMy WebLinkAboutBy-law 354/76THE CORPORATION OF THE TOWN OF PICKERING
BY-LAW NUMBER 3
Being a by-law respecting the payment and
collection of taxes.
WHEREAS it is deemed expedient to provide for the payment and
collection of general taxes, including local improvement assess-
ments, sewer rents and rates, and of other rents or rates
payable as taxes;
AND WHEREAS it is further deemed expedient to provide for the
payment and collection of school taxes for public, secondary
and separate school purposes;
NOW THEREFORE, the Council of the Corporation of the Town of
Pickering enacts as follows:
1. In this by-law the term,
(a) "taxpayer" shall mean any person, corporation, company,
association or organization liable to the Town of
Pickering for taxes hereunder;
(b) "taxes" shall mean taxes collectible by the Town for
public, secondary and separate school purposes, and for
general purposes, including business taxes, local
improvement assessments, sewer rents and rates and
other rents or rates payable as taxes.
2. The taxes for 1976 and any subsequent year shall be due and
payable on and from the 1st day of January in each respective
year.
3. Provided that all taxes payable by him in any year prior to
the current year, plus any penalties and interest thereon, are
paid before any instalment of taxes for the current year become
due and payable, then in that event, any taxpayer shall have the
privilege of paying his current year's taxes in instalments, the
due dates and amounts of which shall be fixed in subsequent
by-laws to be enacted annually.
4. Any instalment or any part of any instalment of taxes not paid
on or before the due date for payment thereof shall be subject to a
penalty and may be subject to interest each of which shall be added
to and collected with taxes; the amount of the penalty or interest
shall be fixed in subsequent by-laws to be enacted annually.
5. The Tax Collector is hereby authorized
part payment from time to time on account of
give a receipt for such part payment; the ac
part payment shall not affect the collection
and collectible under section 4 with respect
taxes or any instalment thereof.
and directed to accept
any taxes due, and to
--eptance of any such
of any penalty imposed
to non-payment of any
6. Nothing herein contained shall prevent the Tax Collector from
proceeding at any time with the collection of any taxes or any part
thereof in accordance with the provisions of the Statutes and
By-laws governing the collection of taxes.
7. Where tenants of land owned by the Crown or in which the
Crown has an interest are liable for the payment of taxes and
where any such tenant has been employed either within or outside
the municipality by the same employer for not less than thirty
days, such employer shall pay over to the Town Treasurer or Tax
Collector on demand out of any wages, salary or other remuneration
due to such employee, the amount then payable for taxes under this
-2-
by-law and such payment shall relieve the employer from any
liability to the employee for the amount so paid.
8. The Tax Collector shall deposit all sums of money received
by him to the credit of the Town Treasurer in the bank or banks
authorized to receive the same as directed by the Town Treasurer,
and the Tax Collector shall forthwith produce the bank certificates
of such deposits to the Town Treasurer, who will credit the
Collector with the amounts of such certificates and issue his
receipt therefor, or the Town Treasurer may require the Tax
Collector to pay over the sums received for taxes directly to
him or such officer as he may direct to receive the same.
9. All cash books or other books of account, and all forms used
in the collection of taxes, or incidental thereto, shall be prepared
and kept in such manner as may be directed by the Town Treasurer,
and he is hereby authorized and directed to order their production
to him and to inspect them at all reasonable times.
10. The Collector's Rolls for each year shall be returned by the
Tax Collector to the Town Treasurer, under the provisions of the
Statutes in that behalf, on or before the 28th day of February
in the immediately following year.
11. The Town Clerk shall prepare all advertisements and give public
notice of the passage of this by-law, and of the passage of any
subsequent annual by-laws required by sections 3 and 4 hereof, and
of the time of payment of each instalment of taxes in at least two
newspapers circulated within the Town of Pickering, immediately
after the passing of each respective by-law.
12. The Tax Collector may mail, or cause to be mailed, to the
address of the residence or place of business of each taxpayer,
a notice specifying the amount of taxes payable by such person.
13. The payment of all taxes, or any instalment or part thereof,
shall be made to the Tax Collector at his office in the Municipal
Building, Pickering, Ontario, or to the Town of Pickering,
P.O. Box 340, Pickering, Ontario.
14. All by-laws of the Corporation of the Town of Pickering in
effect on the date upon which this by-law is enacted shall be
deemed no longer applicable from and after the date of enactment
of this by-law.
By-law read a first, second and third time and PASSED in open
Council this %X? day of !I;Alt, w; 1976.
?
_ Ma;?
Mayor
Administrator-Clerk