[Adopted 5-21-1966 by Ord. No. 72-66 as Art. 337 of the 1966 Code]
Unless expressly stated to the contrary, the following terms shall have, for the purpose of this article, the meanings herein indicated:
PERSON
Any natural person.
RESIDENT
Any person domiciled in the City of Pottsville.
TAXPAYER
Any person required hereunder to pay a per capita tax.
Under authority of 53 P.S. § 6901 et seq., there is hereby imposed for general revenue purposes an annual tax of $5 upon every resident of the City who is 18 years of age and over.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
The City Treasurer is charged with the collection of this tax and shall send to every resident of the City who is 18 years of age and over a notice of the per capita tax due by such resident for the current year. However, the failure or omission of the collector to send or of any taxpayer to receive such notice shall not relieve such person from the payment of such tax.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
[Amended 2-14-1978 by Ord. No. 233]
A. 
All taxpayers subject to the payment of the tax under this article shall be entitled to a discount of 2% on the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice.
B. 
All taxpayers who fall to make payment of any such taxes imposed against them by this article for four months after the date of the notice shall be charged a penalty of 10%, which shall be added to the taxes by the Collector and collected by him. The Collector shall furnish a receipt to every person paying such tax.
All taxes levied under this article, together with all penalties, shall be recoverable by the Collector in the manner authorized by law in the case of per capita taxes within Pennsylvania.
Persons whose income is under $5,000 annually shall be exempt from the tax imposed by this article.
[1]
Editor's Note: Added at time of adoption of Code; see Ch. 1, General Provisions, Art. I.
Any person violating any of the provisions of this article shall be fined not more than $600 and, in default of payment of fine and costs, imprisoned not more than 90 days.
[1]
Editor's Note: Amended at time of adoption of Code; see Ch. 1, General Provisions, Art. I.