Township of Upper Chichester, PA Article II Per Capita Tax

[Adopted 4-9-1964 by Ord. No. 210; amended in its entirety 11-17-1987 by Ord. No. 456 (Ch. 24, Part 2, of the 1987 Code of Ordinances)]

§ 523-12 Legislative authority.

This article is enacted under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq. (1982) as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.[1]

[1] Editor's Note: See now 53 P.S. § 6924.101 et seq.

§ 523-13 Definitions.

As used in this article, the following terms shall have the meanings indicated:

RESIDENT

Every adult 18 years or older who lives within the Township.

§ 523-14 Imposition of tax. [1]

Every resident shall pay $10 for the present calendar year and each year hereafter, provided the tax hereby imposed shall not be levied upon any resident whose total income during the taxable year is $12,000 or less.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 523-15 Collection.

All taxes, interests, costs and penalties imposed by this article shall be collected by the Township Tax Collector.