[Ord. 1230, 2/9/1970, § 1]
This Part shall be known and may be cited as the "Per Capita
Tax Ordinance."
[Ord. 1230, 2/9/1970, § 2; as amended by Res. 12/27/1972]
A tax to provide revenue for general Borough purposes is hereby
levied, assessed and imposed upon all persons who are 18 years of
age and over as of January 1, 1973, and are residents of the Borough
of Pottstown at the rate of $5 per person for the year beginning January
1, 1973, to December 31, 1973.
[Ord. 1230, 2/9/1970, § 3]
Tax shall be paid to the Tax Collector, who is hereby charged
for the collection thereof. The Tax Collector shall account for and
pay over to the Borough of Pottstown, all tax collected hereunder
in the same manner as other taxes collected by him for the Borough
of Pottstown.
[Ord. 1230, 2/9/1970, § 4]
All taxes imposed by this Part, if not paid when due, shall
bear interest at the rate of 1/2 of 1% per month until paid.
