[Adopted 12-27-1972]
[Amended 4-4-1977 by Ord. No. 2-77]
A tax to provide revenue for general borough
purposes is hereby levied, assessed and imposed upon all persons who
are 18 years of age and over as of January 1, 1973 and are residents
of the Borough of Pennsburg, at the rate of $5 per person for the
year beginning January 1, 1973 to December 31, 1973, and thereafter
until repealed or amended.
The tax imposed by this article shall be paid
to the Tax Collector, who is hereby charged with the collection thereof.
The Tax Collector shall account for and pay over to the Borough of
Pennsburg all taxes collected hereunder in the same manner as other
taxes collected by him for the Borough of Pennsburg.
All taxes imposed by this article, if not paid
when due, shall bear interest at the rate of 1/2 of 1% per month until
paid.
[Added 9-8-1998 by Ord. No. 8-98]
Any person residing within the duly constituted
boundaries of Pennsburg Borough whose income from any and all sources
is less than $5,000 per annum shall be entitled to an exemption from
the payment of the per capita tax.
[Added 9-8-1998 by Ord. No. 8-98]
Applications for exemption shall be made on
a form acceptable and approved by the borough and available from the
local Tax Collector and shall be presented to the Borough Council
of Pennsburg Borough prior to the first day of August of the taxable
year for which each such exemption is requested, and such exemption
and exoneration shall be effective for a single taxable year upon
which application is made.
[Added 9-8-1998 by Ord. No. 8-98]
The Tax Collector shall be exonerated from the
collection of said per capita tax from each such person for the year
in which an exemption has been granted by the Borough Council of Pennsburg
Borough.
