[Adopted 3-1-1960 by Ord.
No. 1960-1]
That this article shall be known and may be cited as the "1960
Per Capita Tax Ordinance" and it is enacted under the authority of
the Act of June 25, 1947 (Act No. 481), and its amendments and supplements.[1]
[1]
Editor's Note: See the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., for current provisions regarding the per capita tax.
That a per capita tax of $5 per annum be and the same hereby
is levied and assessed upon each resident or inhabitant over 21 years
of age, which tax shall be in addition to all other taxes levied and
assessed by the Board of Supervisors of Derry Township, pursuant to
any other laws of the Commonwealth of Pennsylvania.
That the said per capita tax shall be collected by the duly
elected or appointed Tax Collector of Township taxes for the Township
of Derry in the same manner and at the same time or times as all other
tax or taxes are collected as provided by the Local Tax Collection
Law of 1945, as amended and supplemented.[1]
[1]
Editor's Note: See 72 P.S. § 5511 et seq.
That the said per capita tax shall in all respects be subject
to all of the provisions of the Local Tax Collection Law of 1945,
as amended and supplemented, as though the provisions of the Local
Tax Collection Law of 1945 were fully and at large herein set out,
and there is hereby conferred upon the Tax Collector all of the powers,
together with the duties and obligations, provided for in the Local
Tax Collection Law of 1945, as amended and supplemented.
