[Adopted 12-19-2007 by Ord. No. 07-03]
For general revenue purposes, beginning January 1, 2008, and from year to year thereafter, a tax is hereby levied and assessed in the amount of $10 per capita for each and every person who is 18 years of age and is a resident of the Township of Independence, Washington County, Pennsylvania, after January 1, 2008.
A penalty of 10% is imposed on the amount of taxes due and payable to any person neglecting to pay the tax herein levied and assessed within a period of four months after the date of the tax notice.
All taxes and penalties levied and assessed by this article shall be collected by the Tax Collector of the Township of Independence and shall be recoverable in the same manner as other taxes are by law recoverable by Tax Collector.
The compensation of the Tax Collector shall be the same as the compensation fixed by the Township of Independence for collection of the other Township taxes.
This article is enacted pursuant to the authority of the Act of December 31, 1965, P.L. 1257, known as the "Local Tax Enabling Act", as amended.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.