[Adopted 11-28-1972 by Ord. No. 224]
[Amended 10-10-2011 by Ord. No. 432]
By authority of the Act of General Assembly of the Commonwealth of Pennsylvania, approved December 31, 1965, No. 511, as amended, and known as the "Local Tax Enabling Act,"[1]a per capita tax of $15 if hereby levied and assessed for the fiscal year 1973 and for each subsequent fiscal year thereafter, upon each resident and inhabitant of the Borough of Birdsboro, 18 years of age and over, which tax shall be in addition to any other taxes levied and assessed by the Borough of Birdsboro.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53 P.S. § 6924.101 et seq.
The list of residents of the Borough of Birdsboro prepared annually by the Board for the Assessment and Revision of Taxes of Berks County, or such list of residents as may be prepared by law, and any names of residents added to said list in the manner provided by law, are hereby adopted for purposes of levying and assessing the per capita tax imposed by this article.
Said tax shall be collected and paid over by the duly elected or appointed Tax Collector of the Borough of Birdsboro in the same time as other Borough taxes are collected and paid over.
The compensation of the Tax Collector for the collection of said tax shall be the same as fixed from time to time by the Borough of Birdsboro for the collection of other Borough taxes.
The amount and periods of discount and penalty for payment of said tax shall be the same as provided for in the Local Tax Collection Law of May 25, 1945, P.L. 1050, its amendments and supplements.[1]
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
The Tax Collector shall have all of the powers and be subject to all of the duties to the same extent and as fully provided for in said Local Tax Collection Law of 1945, its amendments and supplements.