[Adopted 2-3-1959 by Ord. No. 199; amended
in its entirety 4-23-1996 by Ord. No. 509 (Ch. 24, Part 3 of the
1996 Code)]
This article is enacted under authority of the
Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53
P.S. § 6901 et seq. (1982) as hereafter amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania.
The word "resident" as used in this article
shall mean every adult 18 years of age or older who lives within the
Borough of Coopersburg.
Every resident shall pay $5 for the present
calendar year and each year hereafter.
All taxes, interests, costs and penalties imposed
by this article shall be collected by the Borough of Coopersburg Tax
Collector.
Any resident or inhabitant who fails or refuses
to pay the tax or to render accurate information to an assessor concerning
his residence or age, shall, upon conviction thereof, be sentenced
to pay a fine not more than $600 and in default of payment, to imprisonment
for a term not to exceed 30 days.
