A per capital tax of $5 per name be and the same is hereby levied
and assessed upon each resident or inhabitant of the Borough over
18 years of age, which tax shall be in addition to all other taxes
levied and assessed by the Borough pursuant to any other laws of the
Commonwealth of Pennsylvania.
Said tax shall be collected by the duly elected Tax Collector
of the Borough in the same manner and at the same time or times as
other Borough taxes are collected.
The Tax Collector's bond shall be secured and conditioned
for the collection and payment of such per capita tax as provided
by law for other Borough taxes.
This article and entry of said per capita tax in duplicate and
the issuance of the same to the Tax Collector shall constitute his
warrant for the collection of said per capita tax hereby levied and
assessed.
The expenses of collection and compensation of the Tax Collector
shall be paid and allowed as provided by law and as now fixed by ordinance
or as shall be changed from time to time for the collection of other
Borough taxes.
All taxpayers subject to the payment of the per capita taxes
herein levied and assessed shall be entitled to a discount of 2% of
the amount of such tax upon making payment of the whole amount thereof
within two months after the date of the tax notice. All taxpayers
who fail to make payment of any such taxes charged against them for
a period of four months after the date of the tax notice shall be
charged a penalty of 5%, which penalty shall be added to the taxes
by the Tax Collector and be collected by him.