[Adopted 3-3-1954 by Ord. No. 1-1954 (Ch. 91, Art. I, of the 1988 Code)]
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
ADULT RESIDENT
Any person domiciled within the Township of East Manchester who has attained the age of 18 years on or before the first day of January of any calendar tax year.
[Amended 4-12-1988 by Ord. No. 4-12-88]
COLLECTOR
The Tax Collector of East Manchester Township, York County, Pennsylvania.
PERSON
Any natural person.
RESIDENT
Any person domiciled within the Township of East Manchester.
[Amended 4-12-1988 by Ord. No. 4-12-88]
There is hereby imposed, for general Township purposes, on every adult resident of East Manchester Township, York County, Pennsylvania, a tax for the calendar tax year in the amount of $5. Such tax shall be imposed in accordance with the provisions hereinafter set forth.
[Amended 4-12-1988 by Ord. No. 4-12-88; 12-11-1990 by Ord. No. 12-11-90[1]]
On or before the first day of July of any calendar tax year, the Tax Collector shall send to every adult resident of said Township of East Manchester a notice of the personal tax due from such resident for the calendar tax year. Such notice may be part of the general notice sent to the residents of said Township which notifies said residents of other Township taxes due and payable; provided, however, that said personal tax shall be listed separate and apart from property and other taxes, and provided, further, that any person who becomes a resident of said Township after July 1 of any calendar tax year shall not be liable for the personal tax for that year, and any resident who ceases to be a resident at any time after July 1 of any calendar tax year shall be liable for the full amount of the personal tax for said year.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
A. 
It shall be the duty of the Collector to collect and receive all taxes, penalties and interest provided for in this article and to issue his receipts therefor. He/she shall keep a record showing the amounts received by him/her, the persons paying the same and the nature and date of such receipt.
B. 
In the event that any taxpayer shall pay said tax on or before the 15th day of April, he/she shall be entitled to a rebate of 2% of the tax herein levied.
[Amended 4-11-1977 by Ord. No. 4-11-77B]
C. 
In the event that any such tax shall be unpaid on June 15, such taxpayer shall be charged thereafter with a penalty of 10% to be paid for the use of the Township. Where suit is brought for the recovery of this tax, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.
[Amended 4-11-1977 by Ord. No. 4-11-77B; 12-11-1990 by Ord. No. 12-11-90]
D. 
Said Tax Collector shall be entitled to commissions on taxes collected at the same rate and according to the same regulations as prescribed by law.