In accordance with the provisions of the Act
of General Assembly of the Commonwealth of Pennsylvania, The Local
Tax Enabling Act, Act of December 31, 1965, P.L. 1257, No. 511 (53
P.S. § 6901 et seq.), as amended, there is hereby levied
and assessed for general revenue purposes for the year beginning January
1, 1987, a tax as hereinafter set forth upon all residents of the
Borough of Tarentum of the age of 18 years or older, a per capita
tax in the amount of $5 upon each of such persons.
An interest of 5/6 of 1% per month or 10% per
annum shall be due on said per capita tax after the fourth month after
the date of notice of per capita tax sent by the Tax Collector.
In addition, a ten-percent penalty shall be
charged after the fourth month after the date of notice.