Borough of Pottstown, PA
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2023-12-11
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Municipal Code
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Chapter 24 Taxation, Special
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PART 3 PER CAPITA TAX
- Introduction
- Ch FOREWORD Foreword
- Ch AO Adopting Ordinance
- Ch FEES Fee Resolution
- Municipal Code
- Ch 1 Administration and Government
- Ch 2 Animals
- Ch 3 Bicycles
- Ch 4 Buildings
- Ch 5 Code Enforcement
- Ch 6 Conduct
- Ch 7 Fire Prevention and Fire Protection
- Ch 8 Floodplains
- Ch 9 Grading and Excavating
- Ch 10 Health and Safety
- Ch 11 Housing
- Ch 12 Libraries
- Ch 13 Licenses, Permits and General Business Regulations
- Ch 14 Mobile Homes and Mobile Home Parks
- Ch 15 Motor Vehicles and Traffic Regulations
- Ch 16 Parks and Recreation
- Ch 17 Planned Residential Development
- Ch 18 Sewers and Sewage Disposal
- Ch 19 Signs and Billboards
- Ch 20 Solid Waste
- Ch 21 Streets and Sidewalks
- Ch 22 Subdivision and Land Development
- Ch 23 Swimming Pools
- Ch 24 Taxation, Special
- Ch 24 Pt 3 PER CAPITA TAX
- § 24-301 Title.
- § 24-302 Tax Rate.
- § 24-303 Payment to Tax Collector.
- § 24-304 Interest on Delinquent Taxes.
- Ch 25 Trees
- Ch 26 Water
- Ch 27 Zoning
- Appendix
- Apx A Annexation of Territory
- Apx B Bond Issues and Loans
- Apx C Franchises and Services
- Apx D Governmental and Intergovernmental Affairs
- Apx E Plan Approval
- Apx F Public Property
- Apx G Sewers
- Apx H Streets and Sidewalks
- Apx I Water
- Apx J Zoning; Prior Ordinances
- Keys
- Ch KO Key to the Disposition of All Ordinances
- Ch KR Key to the Disposition of All Pertinent Resolutions
- Ch KAR Key to the Disposition of Pottstown Borough Authority Resolutions
[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.
