[Adopted 11-12-1975 as Ch. XXIV, Part 3, of the 1975 Code]
[Amended 11-12-1975 by Ord. No. 668; 5-11-2010 by Ord. No. 916]
An annual per capita tax of $10 is hereby imposed on all adults domiciled within the geographical limits of the borough of Monaca on a calendar-year basis. Said tax shall continue to be imposed annually unless the Council of the Borough of Monaca ordains otherwise.
This tax is levied upon all persons of the age of 18 years or older who, during the taxable year, are domiciled within the geographic limits of the Borough of Monaca.
The tax shall be collected by that person, persons or corporation that may from time to time be designated by the Town Council of the Borough of Monaca as the collector of the tax herein imposed.
This tax shall be payable at the office of the Tax Collector.
It shall be unlawful for any person to:
A. 
Fail or refuse to pay the tax imposed by this article.
B. 
Fail or refuse to comply with the provisions of this article or regulations adopted by the Tax Collector.
The Tax Collector shall have the right to bring a suit before any District Justice or the Court of Common Pleas of Beaver County, Pennsylvania, to enforce the collection of any tax due under the terms of this article.
[Amended 11-12-1975 by Ord. No. 668; 9-10-1996 by Ord. No. 822]
Any person violating any provision of this article shall, upon conviction thereof, shall be punishable as provided in Chapter 1, Article II, Code Enforcement.