[Ord. 83, 3/5/1954, § 1; as amended by Ord. 208,
7/8/1985]
A per capita tax of $5 per annum is hereby levied and assessed
upon each resident or inhabitant of the Borough of Middleburg who
has attained the age of 18 years of more, which tax shall be in addition
to all other taxes levied and assessed by the Borough of Middleburg
pursuant to any other laws of the Commonwealth of Pennsylvania.
[Ord. 83, 3/5/1954, § 2]
Said tax shall be collected by the duly elected or appointed
Tax Collector of Borough taxes for the Borough of Middleburg in the
same manner and at the same time or times as other Borough taxes are
collected as provided by the Local Tax Collection Law of 1945, as
amended.
[Ord. 83, 3/5/1954, § 3]
The Tax Collector shall be and hereby is empowered with the
authority to collect said tax as provided for in the collection of
all other Borough taxes, together with the same duties and obligations
to the same extent as are fully provided for in the Local Tax Collection
Law of 1945, as amended.
