[Adopted 5-19-1961 by Ord. No. 10-1961; amended in its entirety
at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
This article 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.
As used in this article, the following terms shall have the
meaning indicated:
Every adult 18 years of age or older who lives within the
City.
[Amended 6-14-2021 by Ord. No. 1-2021]
A.
Every resident
shall pay $5 for the present calendar year and each year hereafter.
B.
Any resident
whose total income from all sources is less than $10,000 per annum
is exempt from the per capita tax. The City Treasurer shall have authority
to issue regulations for the processing of per capita tax exemption
claims.
[Amended 6-14-2021 by Ord. No. 1-2021]
A.
All taxes,
interests, costs and penalties imposed by this article shall be collected
by the City Tax Collector.
B.
Per capita
bills shall be paid at discount from July 1 through August 31. The
bill will be collected at face from September 1 through October 31,
after which time the bill will be paid at penalty November 1 through
December 31. Any bill not paid by December 31 will be turned over
to the City delinquent Tax Collector for collection.
Any resident or inhabitant who fails or refuses to pay the tax
or to render accurate information to an Assessor concerning his residence
or age shall, upon conviction thereof, be sentenced to pay a fine
of not more than $600 plus costs and, in default of payment of said
fine and costs, to imprisonment for a term not to exceed 30 days.
