[Adopted 2-7-1967 by Ord. No. 345]
A. 
Definitions. Unless otherwise expressly stated, the following terms shall have, for the purpose of this article, the meanings herein indicated:
PERSON
Any natural person.
RESIDENT
Any person residing or living within the Borough of Mahanoy City.
TAXPAYER
Includes any person required hereunder to pay a per capita tax.
B. 
Word usage. The singular shall include the plural, and the masculine the feminine.
[Amended 5-5-1981 by Ord. No. 81-3]
There is hereby imposed, for general Borough purposes, for the fiscal year 1967 and annually thereafter, a per capita tax of $5 upon every resident of the Borough of Mahanoy City who shall have attained the age of 18 years on or before the first day of July 1967.
[Amended 5-5-1981 by Ord. No. 81-3]
On or before the 30th day of July, the Borough Tax Collector shall send to every resident of the Borough upon whom tax is imposed under the terms of this article notice of the per capita tax due by such resident for that year. Such notice shall be on a form approved by the Borough Solicitor and procured at the expense of the Borough, provided that the failure or omission of the Borough Tax Collector to send, or of any taxpayer to receive, such notice shall not relieve such person from the payment of such tax, and provided further that any person who shall become a resident of the Borough after July 1 shall not be liable for the per capita tax for that year; any resident who shall cease to be a resident at any time after July 1 shall be liable for the full amount of the per capita tax for such year.
[Amended 5-5-1981 by Ord. No. 81-3]
On or before the 30th day of November, every taxpayer shall pay to the Borough Tax Collector, in full, the tax imposed upon him under this article. The Borough Tax Collector shall furnish a receipt to every person paying any such tax.
[Amended 5-4-1982 by Ord. No. 82-2[1]]
If any tax imposed in pursuance of this article shall not be paid when due, a penalty of 10% of the amount of the tax due and unpaid shall be added thereto.
[1]
Editor's Note: Section 5 of this ordinance provided that it shall become effective 1-1-1983.
All taxes levied by this article, together with all penalties, shall be recoverable as other debts of like amount are recovered.
[Amended 5-5-1981 by Ord. No. 81-3]
Any person violating or failing to carry out any of the provisions of this article, or failing, neglecting or refusing to pay any tax or penalty imposed under this article, or attempting to do anything whatever to avoid the payment of the whole or part of the tax imposed under this article, shall, upon conviction thereof, be punishable for each offense by a fine of not more than $300 and costs of prosecution or, upon default in payment of the fine and costs, by imprisonment in the county jail for not more than 30 days. This penalty shall be in addition to any other penalty imposed by this article.
This article is being enacted under the authority of the Act of Assembly No. 511, approved December 31, 1965, effective January 1, 1966, entitled the "Local Tax Enabling Act."[1]
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Amended 5-5-1981 by Ord. No. 81-3]
The tax imposed by this article shall continue in effect on a calendar- or fiscal-year basis, as the case may be, without annual reenactment unless the rate of the tax is subsequently changed.