[Adopted 3-10-1977 by Res. No. 77-3]
Any resident of Upper Frederick Township whose income from all sources is less than $3,200 per annum, or in the case of a husband and wife, whose combined income from all sources does not exceed $3,200, shall be entitled to an exemption for the payment of any occupation, poll or per capita tax enacted by Upper Frederick Township. Applications for exemption shall be made to the Board of Supervisors of Upper Frederick Township prior to August 1 of the taxable year for which the exemption is requested, and application shall be made on the appropriate forms provided by the local Tax Collector.
The Tax Collector shall be exonerated from the collection of occupation, poll and per capita taxes from those individuals who have been granted an exemption by the Board of Supervisors of Upper Frederick Township.