Borough of Jenkintown, PA
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2017-12-11
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Part II, General Legislation
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Chapter 163 Taxation
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Article II Per Capita Tax
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administration of Government
- Ch 6 Agreements
- Ch 8 Auditor
- Ch 14 Environmental Action Committee
- Ch 17 Fire Commission
- Ch 19 Fire Department
- Ch 31 Manager, Borough
- Ch 32 Parking Enforcement Person
- Ch 33 Mutual Aid
- Ch 34 Auxiliary Police
- Ch 38 Pensions and Employee Benefits
- Ch 41 Planning Commission
- Ch 46 Recreation Board
- Ch 47 Human Relations
- Part II, General Legislation
- Ch 60 Alarms
- Ch 63 Amusements
- Ch 66 Animals
- Ch 70 Bicycles and Unregistered Vehicles
- Ch 74 Building Construction
- Ch 78 Buildings, Numbering of
- Ch 79 Change in Use and Occupancy
- Ch 80 Contractors
- Ch 82 Drug Paraphernalia
- Ch 85 Emergencies
- Ch 86 Energy Conservation
- Ch 91 (Reserved)
- Ch 92 Firearms
- Ch 94 Fire Prevention
- Ch 98 Food-Handling Establishments
- Ch 103 Handbills
- Ch 105 Noise
- Ch 106 Lost or Stolen Guns
- Ch 107 Property Maintenance
- Ch 111 Licensed Occupations
- Ch 112 Littering
- Ch 114 Loitering
- Ch 116 Mechanical Standards
- Ch 117 Milk and Milk Products
- Ch 119 Municipal Claims and Liens
- Ch 122 Nuisances
- Ch 125 (Reserved)
- Ch 128 Parades and Processions
- Ch 135 Peddling and Soliciting
- Ch 137 Plumbing
- Ch 142 Rental Property
- Ch 146 Sewers
- Ch 149 Smoking
- Ch 152 Solid Waste Disposal
- Ch 153 Solid Waste Receptacles
- Ch 154 Stormwater Management
- Ch 156 Streets and Sidewalks
- Ch 160 Subdivision of Land
- Ch 163 Taxation
- Ch 163 Art II Per Capita Tax
- § 163-17 Imposition of tax.
- § 163-18 Preparation of tax list.
- § 163-19 Collection of tax.
- § 163-20 Violations and penalties.
- Ch 167 Trees
- Ch 170 Vehicles, Abandoned
- Ch 172 Vehicles and Traffic
- Ch 175 Wastewater Control
- Ch 181 Zoning
- Appendix
- Ch A186 Building Lines
- Disposition List
- Ch DL Disposition List
[Adopted 12-30-1974]
[Amended 4-28-1980 by Ord. No. 80-13]
There is hereby levied an annual per capita tax of $10 per person
for each citizen or resident of the Borough of Jenkintown, Montgomery
County, Pennsylvania, over the age of 18 years and under the age of
66 years.
[Amended 1-22-2001 by Ord. No. 2001-2]
The per capita tax collector shall prepare a list of the names
and addresses of residents or inhabitants of the Borough over the
age of 18 years and under the age of 66 years.
[Amended 1-22-2001 by Ord. No. 2001-2]
The Borough Council shall by resolution appoint a Borough official
or a person or other entity to serve and be known as the Per Capita
Tax Collector. Such per capita tax collector is authorized and empowered
to collect the per capita tax of $10 per person in the manner provided
by law.
[Added 4-28-1980 by Ord. No. 80-13; amended 1-30-1989 by Ord. No.
89-2]
Any person violating any of the provisions of this article shall
be subject to a fine not exceeding $600 for each and every violation,
to be collected as like fines or penalties are now by law collectible,
or to imprisonment for a period not to exceed 30 days, or both.
