[Adopted 3-10-1953 by Ord. No. 584; readopted 10-8-1991 by Ord. No.
873 as Ch. 103, Art. III, of the 1991 Code; amended
in its entirety 3-11-2004 by Ord. No. 957]
Unless otherwise expressly stated, the following terms shall
have, for the purpose of this article, the meanings herein indicated:
Any person domiciled within the Borough.
Any person required hereunder to pay this per capita tax
or tax on persons.
The taxing year under this article shall be from January 1 to
December 31, and this shall be construed as an annually continuing
one, carrying over from year to year, unless specifically amended,
changed, or repealed.
There is hereby imposed, for general Borough purposes, an annual
tax of $5 upon every resident of the Borough who shall have attained
the age of 18 years on or before the first day of January of the year
for which the tax shall be levied.
All taxpayers subject to the tax imposed by this article shall
be entitled to a discount of 2% of the amount of such tax upon making
payment of the whole amount of the tax 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 10%, which
penalty shall be added to the taxes by the Tax Collector and collected
by him.
The Borough Tax Collector shall send to every resident of the
Borough of the age of 18 years or more a notice of the tax due hereunder,
which notice may be sent with or as a part of other tax notices sent
by the Tax Collector to the residents and/or taxpayers of the Borough,
which notice shall require every resident to pay to the Borough Tax
Collector, in full, the tax imposed upon him under this article. The
Borough Tax Collector shall furnish a receipt to every person upon
payment of such tax.
All taxes levied by this article, together with all penalties,
shall be recovered as provided by the Local Tax Collection Law.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
Persons whose total income from all sources is less than $12,000
per annum are hereby exempted from this tax.
