[Adopted 11-21-1966 by Ord. No.
1966-11 (Art. 315 of the 1980 Code of Ordinances)]
By authority granted to townships in the Local
Tax Enabling Act of 1965, P.L. 1257,[1] as amended, a per capita tax of $5 for the calendar year
is hereby levied and assessed on each resident of the Township who
has attained the age of 18 years, which tax shall be in addition to
all other taxes levied and assessed by the Township.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
[Amended 1-4-1999 by Ord. No. 1999-1]
This tax shall be paid to the duly elected Tax
Collector of the Township of Lehigh, and the Township of Lehigh and
the Tax Collector shall have all the rights and remedies granted to
them in the levying and collection of said tax by the various Acts
of Assembly, in each case made and provided. In addition, the Township
of Lehigh may, by resolution, appoint and compensate such officers,
clerks, collectors and other assistants and employees as may be deemed
necessary for the assessment and collection of taxes, penalties and
other charges imposed by this article or the various Acts of Assembly.
[Added 5-13-2003 by Ord. No. 2003-1]
Persons whose total income from all sources
is less than $5,000 per annum are hereby exempted from this tax.
