[Adopted 4-6-1982 as Ch. 193, Art.
III, of the 1981 Code]
All persons over the age of 18 residing within
the boundaries of the Borough of Norristown shall be subject to a
per capita tax of $5 per year.
Any person who shall be classified as a senior
citizen under the provisions of state statutes shall be and the same
is hereby exempted from payment of this tax.
The per capita tax collection agent for the
Borough of Norristown shall be the Borough Tax Collector.
