[Ord. 17, 12/21/1970; as amended by Ord. 30, 4/5/1990]
An annual occupation tax upon all taxable residents in the Township
of Manheim, York County, Pennsylvania, in the amount of $5 per occupation,
is hereby levied and assessed, subject to the following exceptions,
the tax collector being exonerated from collecting the occupation
tax from the excepted residents of Manheim Township:
A. Any resident who will not have attained the age of 18 years by June
15 of the tax year.
B. Any resident single adult person whose gross income from all sources
amounts to $5,000 or less during the tax year.
C. Any resident married adult persons whose combined gross income from
all sources is $10,000 or less during the tax year.