[Ord. 768, 11/25/1985, § 110-1]
Effective with the fiscal year beginning January 1, 1986, there
is hereby imposed upon each resident or inhabitant of the Borough
of Hatboro, 18 years of age or over (taxpayer), an annual tax of $10.
[Ord. 768, 11/25/1985, § 110-2]
The Borough Tax Collector (Collector) shall compile and maintain
a current list of taxpayers, and the tax shall be collected from individuals
whose names appear thereon.
[Ord. 768, 11/25/1985, § 110-3]
The Collector shall collect the tax imposed by this chapter
and in so doing he shall have all the powers and duties which are
given and imposed for the collection of such taxes.
[Ord. 768, 11/25/1985, § 110-4]
The Collector shall allow a discount of 2% to each taxpayer
who pays the tax within 60 days from the date the Collector forwards
a tax bill or notice, and he shall impose and collect a penalty of
10% of the tax upon a taxpayer who fails to pay the tax within four
months from the mailing of the bill or notice.
[Ord. 768, 11/25/1985, § 110-5]
1.
Upon application to the Tax Collector or his delegate in such form
as may be set by resolution, exoneration from the tax imposed shall
hereby be granted to the following:
2.
Exonerations must be applied on an individual basis and will be based
upon a yearly basis.
3.
Exoneration will be granted upon the presentation of proof of exoneration
eligibility.
4.
Income limiting exoneration will be recognized by display of previous
year's federal income tax return.
[Ord. 768, 11/25/1985, § 110-6]
The proceeds of the tax imposed by this chapter shall be paid
into the general fund of the Borough and used for general Borough
purposes.
[Ord. 768, 11/25/1985, § 110-7]
The tax imposed by this chapter is adopted under the provisions
of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.
