Borough of Girard, PA
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2020-02-17
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Part II: General Legislation
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Chapter 377 Taxation
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Article II Per Capita Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 12 Civil Service Commission
- Ch 23 Firemen's Relief Association
- Ch 27 Health Administration
- Ch 39 Officers and Employees
- Ch 44 Pensions
- Ch 50 Planning Commission
- Ch 54 Police Department
- Ch 63 Records, Open
- Ch 68 Recreation Board
- Ch 75 Salaries and Compensation
- Part II: General Legislation
- Ch 100 Advertising Material Distribution
- Ch 105 Airport District Overlay
- Ch 108 Alarms and Alarm Systems
- Ch 112 Alcoholic Beverages
- Ch 116 Amusement Devices
- Ch 120 Animals
- Ch 133 Burning, Open
- Ch 145 Construction
- Ch 151 Curfew
- Ch 157 Disorderly Conduct
- Ch 168 Electric Rates
- Ch 185 Firearms
- Ch 189 Fire Hydrants
- Ch 193 Fire Insurance Claims
- Ch 199 Fire Prevention and Fire Protection
- Ch 205 Floodplain Management
- Ch 209 Garage Sales
- Ch 212 Gas Wells
- Ch 217 Grass, Weeds and Other Vegetation
- Ch 228 Housing Standards
- Ch 250 Massage Establishments
- Ch 259 Mobile Homes and Mobile Home Parks
- Ch 266 Nuisances; Dangerous Buildings
- Ch 270 Numbering of Buildings
- Ch 283 Parks and Recreation
- Ch 297 Property Maintenance
- Ch 299 Property, Public
- Ch 311 Recovery of Costs for Emergency Services
- Ch 320 Sewers and Sewage Disposal
- Ch 325 Sexually Oriented Businesses
- Ch 331 Signs
- Ch 354 Solid Waste and Recycling
- Ch 360 Stormwater Management
- Ch 366 Streets and Sidewalks
- Ch 370 Subdivision and Land Development
- Ch 377 Taxation
- Ch 377 Art II Per Capita Tax
- § 377-8 Statutory authority; title; when effective.
- § 377-9 Incorporation of statute.
- § 377-10 Imposition of tax.
- § 377-11 Administration.
- Ch 388 Transient Retail Businesses
- Ch 392 Trees
- Ch 400 Vehicles and Traffic
- Ch 409 Vehicles, Storage of
- Ch 414 Water
- Ch 425 Zoning
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 1-19-1970 by Ord. No. 398 (Ch. XXV, Part 2, of the
1974 Code of Ordinances)]
This article is enacted pursuant to the authority granted by
Act No. 511 of 1965, known as the "Local Tax Enabling Act," as amended,[1] and shall be known as the "Per Capita Tax Ordinance."
The provisions hereof shall become effective 30 days from the date
of enactment hereof.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The provisions of the Local Tax Enabling Act (Act No. 511 of
1965) relating to the levying and collection of a per capita tax are
incorporated herein by reference.
[Amended 1-21-1974 by Ord. No. 441]
A per capita tax for general revenue purposes in the amount
of $5 is hereby imposed on each natural person who is a resident or
inhabitant of the Borough of Girard and who is 18 years of age or
over for the taxable year beginning on the first day of January 1974
and continuing for each taxable year thereafter.
The tax hereby imposed shall be collected by the Tax Collector
of the Borough of Girard, and he shall have the powers and duties,
and be subject to the penalties, provided in the "Local Tax Enabling
Act."
