[Adopted 2-10-1969 by Ord. No. 846; amended
in its entirety 3-19-2007 by Ord. No. 3.19.2007 (Ch. 24, Part 3,
of the 1996 Code)]
A $10 per capita tax is reimposed on all residents
of Jersey Shore Borough, Lycoming County, Commonwealth of Pennsylvania,
who are 18 years or older during the calendar year of 2007, and each
year thereafter unless there is a change in the amount or this article
is repealed.
Said tax shall be paid to and received by, at
the discretion of Borough Council, the appointed and/or elected Borough
Tax Collector. The tax shall be paid to and received by the Jersey
Shore Borough Tax Collector.
If for any reason the tax is not paid when due,
interest at the rate of 6% on the amount of said tax shall be calculated
beginning with the due date of said tax and a penalty of 5% shall
be added to the flat rate of said tax for nonpayment thereof. Where
suit is brought for the recovery of this tax, the individual liable
therefor shall, in addition, be responsible and liable for the costs
of collection.
The income derived from said tax is for general
revenue purposes.
This article is to be enacted under the authority
of the act known as the "Local Tax Enabling Act," 1965, Dec. 31, P.L.
1257, § 5, as amended.[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
This article shall become effective on the date
it is passed, and will continue in full force and effect each calendar
year hereafter, unless the rate of tax is subsequently changed.
