[Adopted 4-11-1985 by Ord. No. 537]
A per capita tax of $5 to provide revenue for
general purposes is levied for the calendar year 1985 on each resident
18 years of age or over.
Every husband against whose wife the tax is
levied shall be liable for payment. Collection shall be enforced as
provided by law, including the collection from the husband's employer.
[Amended 12-10-1992 by Ord. No. 581]
The tax shall be due when levied and shall be
paid to the Township. A discount of 2% from the amount of the tax
shall be allowed upon payment of the whole amount within two months
after the date of the tax ordinance.
All taxpayers who fail to make payment within
four months after said notice shall be charged a penalty of 10%.
The Board of Commissioners may, from time to
time, provide for such exemptions from the payment of the per capita
tax as permitted by law.
Each and every owner of a rental dwelling unit
or units, and each and every condominium association maintaining a
list of its rental condominium units, shall certify to the Township,
on or before June 30 and December 31 of each calendar year, a list
of the names and addresses of each tenant who is 18 years of age or
over.
