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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