[Ord. No. 144, 3/11/1957; as amended by Ord. No. 288, 8/8/1994]
This Part 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.
[Ord. No. 144, 3/11/1957; as amended by Ord. No. 288, 8/8/1994]
The word "resident" as used in this Part shall mean every adult
18 years of age or older who lives within the Borough.
[Ord. No. 144, 3/11/1957; as amended by Ord. No. 288, 8/8/1994]
Every resident shall pay $5 for the present calendar year and
each year hereafter.
[Ord. No. 144, 3/11/1957; as amended by Ord. No. 288, 8/8/1994]
All taxes, interests, costs and penalties imposed by this Part
shall be collected by the Borough tax collector.
[Ord. No. 144, 3/11/1957; as amended by Ord. No. 288, 8/8/1994]
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
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.
