[Adopted 1-7-1969 by Ord.
No. 149 (Ch. 24, Part 5, of the 1990 Code of Ordinances)]
[Amended 8-3-1977 by Ord.
No. 170]
A.
A per capita tax of $4 per annum be and the same is hereby levied
and assessed for general revenue purposes during the calendar year
1977, and during each year thereafter without reenactment, until this
article shall be repealed or the rate of tax changed, upon each resident
or inhabitant of the Borough of Adamstown in addition to all other
taxes levied and assessed by the said Borough pursuant to any other
laws of the Commonwealth of Pennsylvania.
[Amended 8-3-1977 by Ord.
No. 170]
A.
The tax shall be collected by the duly elected or appointed Tax Collector
of the Borough of Adamstown in the same manner and at the same time
as other Borough taxes are collected as provided by the Local Tax
Collection Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
B.
In the event the Tax Collector shall at any time find within the
Borough any resident or inhabitant above the age of 18 whose name
does not appear upon the tax duplicate, he shall report the name of
such person forthwith to the Assessor. The Assessor shall thereupon
certify the same to the Borough Council, which shall promptly certify
the same to the Tax Collector reporting such name. Whereupon the Tax
Collector shall add such name and the assessment of the per capita
tax against such person to the duplicate of the Borough of Adamstown
and shall proceed to collect the same.
The Tax Collector shall give bond secured and conditioned for
the collection and payment of such taxes as provided by law for other
Borough taxes.
Said per capita tax is hereby made a personal obligation of
each person subject thereto to the same extent as now provided by
law with respect to other Borough taxes.
All per capita taxes levied and assessed under the provisions
of this article shall be due and payable, shall be subject to the
same discounts and penalties, and shall be collected in accordance
with the provisions of the Act of Assembly of the Commonwealth of
Pennsylvania, known as the "Local Tax Collection Law" of May 25, 1945,
P.L. 1050, its supplements and amendments.
