[Ord. 552, 11/14/1972, § 1][1]
There is assessed and levied a per capita tax
of $5 for general Borough purposes for the calendar year 1973 and
subsequent years, against each resident or inhabitant of the Borough
18 years of age or over.
[1]
Editor's Note: Continued without reenactment
by Ord. 832, 12/10/1985, § 2.
[Ord. 552, 11/14/1972, § 2; as amended
by Ord. 621, 12/14/1983]
It shall be the duty of the proper assessor
in each ward of the Borough appointed by Council to prepare a list
of residents or inhabitants, and their respective addresses in the
Borough, 18 years of age or over, and return that list with the lists
of taxable property in the Borough as provided by law, those lists
to be certified to the Borough Council. It shall be the duty of elected
assessors to make such return as required by law.
[Ord. 552, 11/14/1972, § 3; as amended
by Ord/ 806, 7/14/2015]
The per capita tax shall be collected by the
person or firm as may be designated by the Borough Council for that
purpose.
[Ord. 552, 11/14/1972, § 4]
All taxpayers subject to payment of the per
capita tax shall be entitled to a discount of 2% of the whole amount
of the tax within two months after the date of the tax notice. All
taxpayers who fail to make payment of any such taxes charged against
them for four months after the date of the tax notice shall be charged
a penalty of 5%, which penalty shall be added to and become a part
of the tax.
[Ord. 552, 11/14/1972, § 5; as amended
by Ord. 621, 12/14/1983]
Any person, firm or corporation who shall violate
any provision of this Part 5 shall, upon conviction thereof, be sentenced
to pay a fine of not more than $300 and/or to imprisonment for a term
not to exceed 90 days.
[Ord. 552, 11/14/1972, § 6]
This Part 5 is enacted under the provisions
of the Act of 1965, P.L. 1257, No. 511, its amendments and supplements.
