[Adopted 10-16-1986 by Ord. No. 1986-3]
Pursuant to the authority granted to the boroughs
of the Commonwealth of Pennsylvania, Abbottstown Borough Council imposes
for general purposes a per capita tax of $10 on every person 18 years
of age or older residing in the Borough of Abbottstown, Adams County,
Pennsylvania for the year 1987 and continuing annually thereafter.
As used in this article, the following terms
shall have the meanings indicated:
Any person who has obtained the age of 18 years of age on
or before the first day of July 1987 and who shall be domiciled within
the Borough of Abbottstown, Adams County, Pennsylvania.
Said per capita tax shall be due and payable
on the same date and be subject to the same rate of penalties and
shall be collected in the same manner as the tax imposed upon real
estate for Borough purposes for the year 1987.
The proceeds from said per capita tax shall
be used for general purposes.
