[Adopted 4-2-1984 by Res. No. 24-84 (Ch. XVII, Sec. 46, of the 1962 Code)]
A. 
All persons meeting the qualification set forth below, upon making proper and timely application therefor, shall be entitled to be exonerated and exempted from paying the per capita tax of the Borough of Catasauqua.
B. 
The qualification for eligibility to be exonerated follows:
(1) 
Total income:
(a) 
Single persons not to exceed $5,000 per year.
(b) 
Married couples not to exceed $8,000 per year.
(2) 
NOTE: Total income includes income from all sources including social security, pensions, disability, interest from savings, stocks, bonds, and all securities, as well as any income from employment.
C. 
The form to be used for applying for exoneration shall follow the format of that which is attached hereto and marked as "Exhibit A."[1]
[1]
Editor's Note: Exhibit A is on file in the Borough offices.
D. 
On or prior to March 31 of the year following the year in which exoneration is applied for, the Tax Collector shall submit to Borough Council a listing of those persons eligible for exoneration. Council shall approve the exonerations by resolution.
E. 
Applications for exoneration must be filed yearly for exoneration from the then-current year's per capita tax.