[Adopted 12-29-1969 by Ord. No. 1462]
Unless otherwise expressly stated, the following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section:
ADULT
Every natural person of the age of 18 years and older.[1]
[Amended 2-21-1973 by Ord. No. 1567]
[1]
Editor's Note: The former definitions of "coin-operated amusement devices," "jukebox," and "person," which immediately followed this definition, were repealed 4-22-2015 by Ord. No. 2217.
[1]
Editor's Note: Former § 325-2, Benefits excluded, was repealed 4-22-2015 by Ord. No. 2217.
A tax of $5 per capita for general Borough purposes is hereby levied and assessed for the calendar year on each adult person residing in the said Borough of Hanover.
[1]
Editor's Note: Former § 325-4, Amusement device and jukebox tax, as amended 4-15-1981 by Ord. No. 1728, was repealed 4-22-2015 by Ord. No. 2217.
[1]
Editor's Note: Former § 325-5, Report and statement required, was repealed 4-22-2015 by Ord. No. 2217.
[1]
Editor's Note: Former § 325-6, Right of accessibility and entry, was repealed 4-22-2015 by Ord. No. 2217.
If any tax levied in pursuance of this article shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
The tax hereby assessed, levied and imposed shall be available for expenditure in the adopted budget or its supplements for the fiscal year.
[1]
Editor's Note: Former § 325-9, Confidential information, was repealed 4-22-2015 by Ord. No. 2217.
[Amended 4-22-2015 by Ord. No. 2217]
Any person convicted before the Mayor or any Magisterial District Judge of the Borough of violating or failing to carry out any of the provisions or requirements of this article; or to pay over any tax levied by this article at the time required; or of knowingly making any incomplete, false or fraudulent returns; or of attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this article shall be liable to a fine or penalty not exceeding $50 for each and every offense, and the costs of prosecution thereof, and in default thereof, to undergo imprisonment in the county jail for a period not exceeding 30 days, provided that such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.
This article shall continue in force on a calendar- or fiscal-year basis, as the case may be, without annual reenactment unless the rate of the taxes are subsequently changed.