[HISTORY: Adopted by the Borough Council of the Borough of Lake City 2-9-1970 by Ord. No. 195-70; reenacted annually through 1973. Amendments noted where applicable.]
This chapter is enacted pursuant to the authority granted by Act. No. 511 of 1965, known as the Local Tax Enabling Act, as amended, and shall be known as the "Per Capita Tax Ordinance." The provisions hereof shall become effective 30 days from the date of enactment hereof.
Editor's Note: See 53 P.S. § 6901 et seq.
The provisions of the Local Tax Enabling Act (Act No. 511 of 1965) relating to the levying and collection of a per capita tax are incorporated herein by reference.
A per capita tax for general revenue purposes in the amount of $5 is hereby imposed on each natural person who is a resident or inhabitant of the Borough of Lake City and who is 21 years of age or over, for the taxable year beginning on the first day of January 1970 and continuing for each taxable year thereafter.
The tax hereby imposed shall be collected by the Tax Collector of the Borough of Lake City and he shall have the powers and duties and be subject to the penalties provided in the Local Tax Enabling Act.