Borough of Montgomery, PA
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2022-10-11
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Part II: General Legislation
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Chapter 418 Taxation
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Article III Per Capita Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 6 Auditor
- Ch 10 Authorities, Municipal
- Ch 25 Fire Company
- Ch 34 Intermunicipal Agreements
- Ch 43 Local Government Investment Trust
- Ch 48 Manager
- Ch 56 Pensions
- Ch 61 Planning Commission
- Ch 64 Police Department
- Ch 72 Records
- Ch 76 Recreation Board
- Ch 83 Shade Tree Commission
- Part II: General Legislation
- Ch 100 Alarm Systems
- Ch 106 Alcoholic Beverages
- Ch 114 Animals
- Ch 133 Burning, Open
- Ch 150 Construction Codes, Uniform
- Ch 156 Curfew
- Ch 163 Disorderly Conduct
- Ch 187 Fees
- Ch 196 Firearms and Weapons
- Ch 204 Fire Prevention
- Ch 218 Floodplain Management
- Ch 223 Food-Handling Establishments
- Ch 245 Insurance
- Ch 259 Lighting, Outdoor
- Ch 267 Littering
- Ch 280 Noise
- Ch 298 Parks and Recreation Areas
- Ch 311 Peddling and Soliciting
- Ch 324 Properties, Residential
- Ch 330 Property Maintenance
- Ch 355 Sewers and Sewage Disposal
- Ch 374 Solid Waste
- Ch 386 Stormwater Management
- Ch 397 Streets and Sidewalks
- Ch 410 Subdivision and Land Development
- Ch 418 Taxation
- Ch 418 Art III Per Capita Tax
- § 418-16 Authority.
- § 418-17 Resident.
- § 418-18 Collection; penalties.
- Ch 435 Vehicles and Traffic
- Ch 441 Vehicles, Junked
- Ch 449 Vehicles, Storage of
- Ch 455 Water
- Ch 475 Zoning
- Appendix
- Ch A500 Water Franchise
- Ch A501 Gas Franchise
- Ch A502 Electric Franchise
- Ch A503 Telephone Franchises
- Ch A504 Cable Television Franchise
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 12-15-1969 by Ord. No. 1969-6; amended in its entirety 12-12-1995 by Ord. No. 1995-8 (Ch. V, Part 1C, of the 1996 Code of Ordinances)]
Under authority granted to boroughs by the Local Tax Enabling
Act (1965 P.L. 1257 as amended), the Borough imposes, for general
purposes, an annual per capita tax of $5 on every person 18 years
of age or older, residing in the Borough.
A "resident" shall mean every individual who has attained the
age of 18 years on or before the first day of January in the year
for which the tax is imposed, and who, on that date, shall be domiciled
within the Borough.
The per capita tax shall be due and payable on the same date,
shall be subject to the same rate of penalties and shall be collected
in the same manner as the tax imposed upon real estate for Borough
purposes for the same year.
