[Adopted 11-20-1967 by Ord. No. 872 (Ch. 24, Part 3, of the 1996 Code
of Ordinances)]
[Amended 12-18-1972 by Ord. No. 904]
For general revenue purposes, there is hereby levied and assessed
a per capita Borough tax of $5 against each resident or inhabitant
of the Borough over the age of 18 years for the calendar year 1973
and subsequent years.
[Amended 12-18-1972 by Ord. No. 904]
It shall be the duty of the proper assessing authorities and
the Tax Collector for the Borough to prepare a list of the residents
or inhabitants of the Borough over the age of 18 years, with their
respective addresses, and return the same with the list of other taxable
property in the Borough as now required by law.
The duly elected Tax Collector of the Borough is hereby designated
as the person to collect said per capita tax for and on behalf of
the Borough, and to that end he is hereby vested, empowered with and
authorized to use all the statutory rights and remedies now vested
in him by law with respect to the collection of other Borough taxes
insofar as same are applicable. The Borough Tax Collector shall be
paid the same percentage of the amount collected under the within
article as he is now paid for the collection of taxes on property.
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 become 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 Enabling Act of December 31,
1965, No. 511 of 1965, P.L. 1257,[1] its amendments and supplements, and the Local Tax Collection
Law of May 25, 1945, P.L. 1050,[2] its amendments and supplements, as applicable.
This article is passed pursuant to the provisions of the Act
of Assembly of the Commonwealth of Pennsylvania No. 511, approved
December 31, 1965, P.L. 1257, its amendments and supplements, including,
without limitation, Act No. 160 of 1967, approved October 9, 1967,
and is in addition to any and all other taxes that may be assessed
and levied by the Borough on property, trades, occupations and professions.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq., the
Local Tax Enabling Act.
