[Adopted 1-3-1972 by Ord. No. 1-1972; amended 7-3-1972 by Ord. No.
8-1972; 4-2-1984 by Ord. No. 10-1984]
[Amended 12-30-1997 by Ord. No. 3-1997]
Certain persons whose joint income or individual income from
all sources falls below the figures enumerated in this section are
exempt from the payment of the Borough of Towanda per capita tax and
occupation tax, as follows; provided always that all full-time college
students (enrolled in two or more semesters per year) and full-time
military personnel are exempt from the payment of such taxes, regardless
of income:
|
Individuals
|
Income
|
|---|---|
|
Married couple
|
$7,000
|
|
Single parent
|
$4,620
|
|
Single adult, living away from home
|
$4,620
|
|
Single adult, claimed as an exemption from federal income tax
on another's return
|
$2,520
|
|
Other dependents
|
$1,960
|
All persons claiming to be exempt from the payment of per capita
tax or occupation tax must file a statement, under oath, with the
Tax Collector of Towanda Borough, that their income from all sources
is under the exempt limit established in the preceding section, for
each and every year that such persons shall claim to be exempt.
Upon the filing of such statement under oath with the Tax Collector,
the Tax Collector hereby is authorized to grant exemption from the
payment of per capita tax and occupation tax, or any portion thereof,
to the persons filing such statement for the year for which the statement
has been filed.
[Amended 12-30-1997 by Ord. No. 3-1997]
The exemption enumerated in § 271-41 above shall become effective for the 1998 tax year and shall be effective for following tax years, until further amended by action of Council.
