[Adopted as Article 381 of the Codified Ordinances]
A. 
Any person whose total taxable income from all sources is less than $5,000 per year is hereby exempt from the payment of any per capita tax, occupation tax and any person whose total taxable income from all sources is less than $12,000 per year is hereby exempt from the payment of any emergency and municipal services tax or any portion thereof levied by the City for the year 1986 and the years thereafter.
[Amended 12-21-2004 by Ord. No. 27-2004]
B. 
For purposes of this section, "taxable income" means that income subject to tax under Article III, Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971."[1]
[1]
Editor's Note: See 72 P.S. § 7301 et seq.
The Director of Administrative Services is hereby authorized and directed to formulate and adopt regulations for the processing of all claims for exemptions as set forth in § 270-30.