All persons over the age of 18 residing within the boundaries of the Borough of Norristown shall be subject to a per capita tax of $5 per year.
[Adopted 4-6-1982 as Ch. 193, Art. III, of the 1981 Code]
Any person who shall be classified as a senior citizen under the provisions of state statutes shall be and the same is hereby exempted from payment of this tax.
The per capita tax collection agent for the Borough of Norristown shall be the Borough Tax Collector.