The Board hereby levies a per capita tax of
$5 in lieu of an occupation tax upon each resident or inhabitant of
the Township above the age of 18 years, for the calendar year beginning
January 1, in addition to all other property or per capita taxes levied
by the Township. Every person against whose spouse said per capita
tax is levied shall be liable for payment of such tax. Collection
thereof from either spouse may be made and enforced in the manner
provided by law for the collection and enforcement of other taxes
owing by either spouse, including the collection from either spouse's
employer.
Yearly, when other Township taxes are assessed and levied by the Board, the Secretary shall compute and add the amount of the tax levied pursuant to §
171-1 to the tax duplicate furnished to the Tax Collector. The tax levied and assessed hereunder shall be collected by the Tax Collector at the same time and in the same manner as other taxes are collected and shall be subject to the same discount for prompt payment and to the same penalties for nonpayment as provided by law for other Township taxes.