Borough of Elizabethtown, PA
Lancaster County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
[Ord. 493, 4/4/1966; as amended by Ord. 829, 11/15/2001]
This Part is enacted under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
[Ord. 493, 4/4/1966; as amended by Ord. 829, 11/15/2001]
The word "resident" as used in this Part shall mean every adult 18 years or older who lives within the Borough.
[Ord. 493, 4/4/1966; as amended by Ord. 829, 11/15/2001]
Every resident shall pay $5 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 less than $6,700.
[Ord. 493, 4/4/1966; as amended by Ord. 829, 11/15/2001]
All taxes, interests, costs and penalties imposed by this Part shall be collected by the Borough Tax Collector.
[Ord. 493, 4/4/1966; as amended by Ord. 829, 11/15/2001]
This Part shall become effective on December 28, 1967 and shall continue in effect on a calendar year basis without annual reenactment.