[Adopted 3-3-2007 by Ord. No. 3.05.2007]
A tax for general revenue purposes is hereby reimposed upon all occupations, of all inhabitants, of the Borough of Jersey Shore, of the age of 18 or older, at the rate of 400 mills per $100 of valuation or $40 per hundred dollars of assessed valuation.
Said tax shall be paid to and received by, at the discretion of Borough Council, the appointed or elected Borough Tax Collector.
The estimated revenue to be derived from the said tax during the fiscal year of 2007 is $26,000.
This tax shall be effective for the calendar year of 2007 and, in accordance with the provisions of the Local Tax Enabling Act,[1] shall continue in full force and effect, every calendar year hereafter, unless the rate of tax is subsequently changed.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
All other ordinances inconsistent herewith are repealed, including Ordinance No. 7-94. Should any part of this article be held invalid by a court of competent jurisdiction the remaining parts shall be severable and shall continually remain in full force and effect.