[Ord. No. 19825, 5/12/1982,
§ 1]
This Part is enacted pursuant to the authority granted by Act
No. 511 of 1965, known as the "Local Tax Enabling Act," as amended,[1] and shall be known as the "Per Capita Tax Ordinance."
The provisions hereof shall become effective 30 days from the date
of enactment hereof.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Ord. No. 19825, 5/12/1982,
§ 2]
The provisions of the Local Tax Enabling Act (Act No. 511 of
1965) relating to the levying and collection of a per capita tax are
incorporated herein by reference.
[Ord. No. 19825, 5/12/1982,
§ 3]
A per capita tax for general revenue purposes in the amount
of $10 is hereby imposed on each natural person who is a resident
or inhabitant of the Borough of Wesleyville and who is 18 years of
age or over for the taxable year beginning on the first day of January,
1983, and continuing for each taxable year thereafter.
[Ord. No. 19825, 5/12/1982,
§ 4]
The tax hereby imposed shall be collected by the Tax Collector
of the Borough of Wesleyville, and he or she shall have the powers
and duties and be subject to the penalties provided in the Local Tax
Enabling Act.
