[Adopted 1-7-1974 by Ord. No. 662; amended in its entirety 12-22-1987 by Ord. No.
1004A (Ch. XXIV, Part 3, of the 1980 Code of Ordinances)]
As used in this article, the following terms shall have the
meanings indicated:
Every adult person of the age of 18 years or over who resides
within the Borough of Mount Union, County of Huntingdon, and Commonwealth
of Pennsylvania.
A tax in the amount of $10 per person is hereby imposed on all
residents and inhabitants of the Borough of Mount Union, County of
Huntingdon, and Commonwealth of Pennsylvania, for the period from
January 1 to and including December 31 of the present year and each
year thereafter.
Any resident or inhabitant who fails, neglects or refuses to
pay the tax levied by this article shall be subject to such penalties
as are prescribed by the laws of the Commonwealth of Pennsylvania
for failure to pay such tax.
All taxes imposed by this article, together with any interest
and penalty, shall be recoverable by the Mount Union Borough Tax Collector,
as other taxes of a like nature are recoverable under the laws of
the Commonwealth of Pennsylvania.
This article shall not apply to any person as to whom it is
beyond the legal power of the Mount Union Borough Council to impose
the tax herein provided for.
