[Adopted 12-17-1975 by Ord. No. 257[1] (Part 3, Ch. 2, Art. C, of the 1975 Code of Ordinances); amended 10-21-1997 by Ord. No. 97-4]
[1]
Editor's Note: The ordinance codified herein provides for the levy of a per capita tax that was originally adopted by resolution on February 10, 1967, and thereafter annually reenacted by the Borough Council to be effective on January 1 of each year. There is no need to reenact the ordinance annually unless the rate of taxation is subsequently changed.
A. 
The Borough Council of Malvern hereby imposes and levies upon all adult persons of the Borough a per capita tax in the amount of $10 per person.
B. 
This tax is imposed upon all adult persons residing within the Borough 18 years of age or over. However, any person whose total income from all sources is less than $10,000 per year is exempted from this tax. All applications for exemption must be filed with the Borough Secretary and will be considered on an individual basis at public meetings of the Borough Council. The Council may, before granting any exemption, require proof of financial condition and income.
The tax shall be collected by the duly elected or appointed Tax Collector of the Borough in the same manner and at the same time or times as other Borough taxes are collected in accordance with the Local Tax Collection Law of 1945,[1] as amended, and subject to the penalties prescribed therein.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The compensation of the Tax Collector for the collection of such tax shall be the same as fixed from time to time by the Borough Council for the collection of other Borough taxes.
It is the intent of this article and there is hereby conferred upon the Tax Collector all the powers, together with all the duties and obligations, to the same extent and as fully as provided for in the Local Tax Collection Law of 1945, as amended.