[Adopted 1-5-1953 by Res. No. A; amended in its entirety 9-9-1985 by Ord. No. 1-1985 (Ch. 24, Part 2, of the 1985 Code of Ordinances)]
This article is enacted under authority of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
[Amended 6-2-1986 by Ord. No. 1-86]
As used in this article, the following terms shall have the meanings indicated:
RESIDENT
Every individual who lives within the Township.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Every resident shall pay $5 for the present calendar year and each year hereafter, provided the tax hereby imposed shall not be levied upon any resident whose total income during the taxable year is less than or equal to $12,000.
All taxes, interests, costs and penalties imposed by this article shall be collected by the Township Tax Collector.
[Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Any person who violates or permits a violation of this article shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township before a Magisterial District Judge, pay a fine of not more than $600, plus all court costs, including reasonable attorneys' fees, incurred by the Township in the enforcement of this article. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable Rules of Civil Procedure. Each day a violation exists shall constitute a separate offense. Further, the appropriate officers or agents of the Township are hereby authorized to seek equitable relief, including injunction, to enforce compliance herewith.