[Amended 4-28-1980 by Ord. No. 80-13]
There is hereby levied an annual per capita tax of $10 per person
for each citizen or resident of the Borough of Jenkintown, Montgomery
County, Pennsylvania, over the age of 18 years and under the age of
66 years.
[Amended 1-22-2001 by Ord. No. 2001-2]
The per capita tax collector shall prepare a list of the names
and addresses of residents or inhabitants of the Borough over the
age of 18 years and under the age of 66 years.
[Amended 1-22-2001 by Ord. No. 2001-2]
The Borough Council shall by resolution appoint a Borough official
or a person or other entity to serve and be known as the Per Capita
Tax Collector. Such per capita tax collector is authorized and empowered
to collect the per capita tax of $10 per person in the manner provided
by law.
[Added 4-28-1980 by Ord. No. 80-13; amended 1-30-1989 by Ord. No.
89-2]
Any person violating any of the provisions of this article shall
be subject to a fine not exceeding $600 for each and every violation,
to be collected as like fines or penalties are now by law collectible,
or to imprisonment for a period not to exceed 30 days, or both.