[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.
