[Adopted 12-4-1972 by Ord. No. 7-72]
By authority of the Act of General Assembly
of the Commonwealth of Pennsylvania approved December 31, 1965, Act
No. 511, as amended, known as "The Local Tax Enabling Act,"[1] a per capita tax of $5 is hereby levied and assessed for
the fiscal year 1973 and for each subsequent fiscal year thereafter
upon each resident and inhabitant of the Borough of East Greenville
who is 18 years of age and over, which tax shall be in addition to
any other taxes levied and assessed by the Borough of East Greenville.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
The list of residents of the Borough of East
Greenville prepared annually by the Board for the Assessment and Revision
of Taxes of Montgomery County, or such list of residents as may be
prepared by law, and any names of residents added to said list in
the manner provided by law, are hereby adopted for purposes of levying
and assessing the per capita tax imposed by this article.
Said tax shall be collected and paid over by
the duly elected or appointed Tax Collector of the Borough of East
Greenville at the same time as other borough taxes are collected and
paid over.
The amount and periods of discount and penalty
for payment of said tax shall be the same as provided for in the Local
Tax Collection Law of May 25, 1945, P.L. 1050, its amendments and
supplements.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
