[Adopted 12-21-2005 by Ord. No. 1038]
A.
An annual per capita tax of $10 is hereby imposed
upon each resident or inhabitant of the Borough of Waynesboro, County
of Franklin, Commonwealth of Pennsylvania, 18 years of age and older,
commencing with the year 2006 and continuing annually thereafter.
B.
At the time of the enactment of this article, the
Waynesboro Area School District has already imposed a like per capita
tax. Due to the duplication of said tax as a result of the tax imposed
by this article, the amount of the tax levied under this article shall
be $5 for so long as said duplication exists.
The Borough Manager shall make necessary and
appropriate arrangements for the assessment and collection of the
tax hereby imposed, including, but not limited to, entering a joint
agreement with the appropriate Tax Collector for the collection of
the tax hereby imposed. The Borough Council may by resolution adopt
and promulgate rules and regulations relating to any matter pertaining
to the administration and enforcement of this article.
The Borough's Secretary is directed to file
a certified, typewritten copy of this article with the Pennsylvania
Department of Community and Economic Development within 15 days of
adoption of this article.
