[HISTORY: Adopted by the Borough Council of the Borough of Monaca 6-14-1982 by Res. No. 14-82. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 213.
Resolution No. 5-82 adopted on April 12, 1982, is hereby revoked in toto.
Person or persons who meet certain criteria must produce strict proof of wages before hereby being exempt by the following guidelines:
A. 
Women or men 62 and 65 years old on social security, receiving $3,200 or less per year. All income received from social security, pensions, interest, business profits, dividends and so forth must be computed in annual income.
B. 
A married couple, receiving a total family income of $6,400 or less per year from all sources.
C. 
Persons physically incapacitated or on disability pensions, regardless of age, receiving $3,200 or less from all sources, after allowing $750 for each dependent.
D. 
Widows or widowers with an income of $3,200 or less, after allowing $750 for each dependent.
E. 
Veterans receiving disability pensions, provided that the pensions are the sole sources of income.
F. 
Persons on active duty with the armed forces, during the first six months of the tax year.
G. 
Persons not 18 years of age by the middle of the tax year.
H. 
Persons who moved from the District before July 1 of the current tax year.
I. 
Full-time college or high school students from age 18, provided that they do not earn over $3,200.
The Borough Council of the Borough of Monaca hereby exempts any person or persons whose total income from all sources is less than $5,000 per annum from the per capita tax or any portion thereof. Strict proof of wages is demanded.