[Adopted 12-21-1970 by Ord. No. 3-1971 (Ch. 24, Part 1, of the 2004 Code of Ordinances)]
[Amended 12-1-2004 by Ord. No. 16-2004]
A per capita tax for general revenue purposes of the City be and the same is hereby levied on all inhabitants above the age of 18 years in the sum of $5.
[Added 12-12-2011 by Ord. No. 8-2011]
All full-time active members of any branch of the United States Military are hereby exonerated from the payment of the Nanticoke City per capita tax which was initially enacted via Ordinance No. 3 of 1971 on December 21,1970. This exoneration applies to any taxing period during which a person is serving on full-time active duty at any time during the taxing period.
This article does not repeal the residence tax ordinance levying a like sum of $5 under the provisions of the Third Class City Code.
The tax levied under this article is necessary to enable the City to maintain its service to the public in the face of rising costs and a drop in revenue resulting from decreased assessments.