[Adopted 12-5-1972 as Ord. No. 15-1972]
A. 
Unless otherwise expressly stated, the following terms shall have, for purposes of this article, the meanings here indicated:
PERSON
Includes natural persons.
RESIDENT
An individual domiciled in the Borough of Kutztown, Berks County, Pennsylvania.
INHABITANT
An individual domiciled in the Borough of Kutztown, Berks County, Pennsylvania.
B. 
The singular shall include the plural and the masculine shall include the feminine.
[Amended 12-26-1995 by Ord. No. 12-1995]
The following tax is hereby imposed for the general Borough purposes for each calendar year without annual reenactment:
A. 
Five dollars per person on each inhabitant or resident of the Borough of Kutztown who is 18 years of age or over on January 1 of the calendar year for which the tax is imposed.
The per capita tax levied and assessed by the within Article shall be in addition to all other taxes levied and assessed by the Borough of Kutztown.
Said per capita tax shall be collected and the payment thereof enforced by the duly elected or appointed Tax Collector of the Borough of Kutztown in the same manner and at the same time as other Borough taxes are collected, as provided by the Local Tax Collection Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The expenses of collection and compensation of the Tax Collector for the collection of said per capita tax shall be the same as fixed from time to time by the Borough Council of the Borough of Kutztown for the collection of Borough taxes.
The Tax Collector shall demand, receive and collect the per capita tax provided for herein from all residents and individuals liable for the payment of the same and in so doing shall have all of the powers conferred upon him by the Act of General Assembly of Pennsylvania, No. 511, approved December 31, 1965, known as the "Local Tax Enabling Act," as amended and supplemented.[1] The Tax Collector shall allow discounts from and add penalties to the amount of tax owing and shall remit such taxes and penalties to the Borough Treasurer by separate statement at the same time as other taxes are remitted to the Borough, as provided by the Local Tax Collection Law of 1945, as amended and supplemented.[2]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
[2]
Editor's Note: See 72 P.S. § 5511.1 et seq.
[Added 12-26-1995 by Ord. No. 12-1995]
Any person who shall be convicted of violating or failing to carry out any provision of this article or of failing or refusing to make returns or pay over any tax levied by this article shall be sentenced to pay a fine of not less than $50 nor more than $600 for each offense, together with costs of prosecution thereof, and, in default of payment thereof, may be imprisoned for a period not to exceed 30 days.