[Ord. 440, 1/28/1954; as revised by Ord. 830, 2/13/1995]
This Part is enacted under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
[Ord. 440, 1/28/1954; as revised by Ord. 830, 2/13/1995]
The word "resident" as used in this Part shall mean every adult 18 years of age or older who lives within the Borough of Bridgeville.
[Ord. 440, 1/28/1954; as revised by Ord. 830, 2/13/1995]
Every resident shall pay $5 for the present calendar year and each year hereafter.
[Ord. 440, 1/28/1954; as revised by Ord. 830, 2/13/1995; and by Ord. 867, 5/10/1999, § 2]
All taxes, interests, costs and penalties imposed by this Part shall be collected by the Borough of Bridgeville appointed tax collector.
[Ord. 440, 1/28/1954; as revised by Ord. 830, 2/13/1995]
Any resident or inhabitant who fails or refuses to pay the tax or to render accurate information to an assessor concerning his residence or age shall, upon conviction thereof, be sentenced to pay a fine not more than $600 plus costs and, in default of payment of said fine and costs, to imprisonment for a term not to exceed 30 days.