[Adopted 4-11-1985 by Ord. No. 537]
A per capita tax of $5 to provide revenue for general purposes is levied for the calendar year 1985 on each resident 18 years of age or over.
Every husband against whose wife the tax is levied shall be liable for payment. Collection shall be enforced as provided by law, including the collection from the husband's employer.
[Amended 12-10-1992 by Ord. No. 581]
The tax shall be due when levied and shall be paid to the Township. A discount of 2% from the amount of the tax shall be allowed upon payment of the whole amount within two months after the date of the tax ordinance.
All taxpayers who fail to make payment within four months after said notice shall be charged a penalty of 10%.
The Board of Commissioners may, from time to time, provide for such exemptions from the payment of the per capita tax as permitted by law.
Each and every owner of a rental dwelling unit or units, and each and every condominium association maintaining a list of its rental condominium units, shall certify to the Township, on or before June 30 and December 31 of each calendar year, a list of the names and addresses of each tenant who is 18 years of age or over.
[Amended 12-10-1992 by Ord. No. 581]
Any person violating any provision of this article shall, upon conviction thereof in a summary proceeding, be punishable as provided in Chapter 1, General Provisions, Art. II, Violations and Penalties, § 1-17, Other violations.