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.
[Amended 2-21-1973 by Ord. No. 1567]
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.
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.
[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.