[Adopted as Art. 345 of the 1965 Codified
Ordinances]
[Amended 11-8-2006 by Ord. No. 4868]
There is hereby levied an annual per capita
tax in the amount of $10, beginning with 2007, upon all inhabitants
of the City above the age of 18 years, under the provision of Act
511, known as the "Local Tax Enabling Act," approved December 31,
1965, and amendments thereto.[1]
[1]
Editor's Note: Act 160 of 1967 removes from
Act 511, the Local Tax Enabling Act, the provisions of Sections 4,
5 and 7 of the Act relating to annual reenactment of taxes and specifies
that every tax levied under the provisions of the Act would continue
in force on a calendar- or fiscal-year basis without annual reenactment
unless the rate of the tax is subsequently changed.
[Amended 1-2-1969 by Ord. No. 2026]
Such per capita tax shall be collected by the
City Treasurer.
[Amended 10-12-1977 by Ord. No. 2430; 2-11-2009 by Ord. No.
5189]
Such tax shall be subject to a discount of 2%
from the amount thereof if payment thereof is made within 60 days
after the date of the notice of such tax. The date of the notice of
such tax shall be January 10.
[Amended 1-9-1980 by Ord. No. 2537]
A penalty of 10% shall be added to the amount
of such tax in the event payment of the same is not made within four
months after the date of notice of such tax.
