This article is enacted pursuant to the authority granted by
Act No. 511 of 1965, known as the "Local Tax Enabling Act," as amended, and shall be known as the "Per Capita Tax Ordinance."
The provisions hereof shall become effective 30 days from the date
of enactment hereof.
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."