[Adopted 11-2-1972 by Ord. No. 291 (Ch. 22, Part 2, of the
1973 Code of Ordinances)]
[Amended 1-6-1992 by Ord. No. 423[1]]
By the authority granted to boroughs in the Commonwealth of
Pennsylvania by the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., as amended, a per capita tax of $15 per annum is hereby levied
and assessed on each resident of the Borough of Kenhorst over 18 years
of age, which tax shall be in addition to all other taxes levied and
assessed by the Borough of Kenhorst.
The list of residents of the Borough of Kenhorst prepared annually
by the Board for the Assessment and Revision of Taxes of Berks County,
or such list of residents as may be prepared by law, and any names
of residents added to said list in the manner provided by law, are
hereby adopted for purposes of levying and assessing the per capita
tax imposed by this article.
Said tax shall be collected and paid over by the duly elected
or appointed Tax Collector of the Borough of Kenhorst in the same
manner as other Borough taxes are collected and paid over.
The compensation of the Tax Collector for the collection said
tax shall be the same as fixed from time to time by the Borough of
Kenhorst for the collection of other Borough taxes.
The amount and periods of discount and penalty for payment of
said tax shall be the same as provided for in the Local Tax Collection
Law of May 25, 1945, P.L. 1050, its amendments and supplements.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall have all of the powers and be subject
to all of the duties to the same extent as fully provided for in said
Local Tax Collection Law of 1945, its amendments and supplements.
