[Adopted 2-14-1973 by Ord. No. 3-73 (Ch. 24, Part 5, of the
1994 Code)]
Pursuant to the authority granted to first class townships of
the Commonwealth of Pennsylvania by the Local Tax Enabling Act of
1965, P.L. 1257, as amended,[1] the Commissioners of Spring Garden Township impose, for
general purposes, a per capita tax of $5 on every person 18 years
of age or older residing in the Township of Spring Garden, York County,
Pennsylvania, for the year 1973 and continuing annually thereafter.
[1]
Editor's Note: See 53 P.S. § 6901 et seq. and 53 P.S.
§ 6924.101 to 6924.312.
[Amended 12-14-1994 by Ord. No. 94-5]
A "person" shall mean any person who has attained the age of
18 years of age on or before the first day of July and who shall be
domiciled within the Township of Spring Garden, York County, Pennsylvania.
[Amended 12-14-1994 by Ord. No. 94-5]
Said per capita tax shall be due and payable on the same date
and be subject to the same rate of penalties and shall be collected
in the same manner as the tax imposed upon real estate for Township
purposes.
The proceeds from said per capita tax shall be used for general
purposes.
[Added 8-9-1995 by Ord. No. 95-02]
Residents of nursing or rest homes who are on fixed incomes
are exonerated and excepted from such tax.
