Borough of Sellersville, PA Article VI Per Capita Tax

[Adopted 12-20-1982 by Ord. No. 498; amended in its entirety 12-13-2010 by Ord. No. 668]

§ 143-51 Authority.

A per capita tax is hereby levied on all qualified residents of the Borough effective the fiscal year 2011, in accordance with the provisions of the Local Tax Enabling Act[1] (Commonwealth of Pennsylvania, Act 511 of 1965, as amended.)

[1] Editor's Note: See 53 P.S. § 6924.101 et seq.

§ 143-52 Imposition of tax.

The per capita tax rate, for general Borough purposes, is $10 per qualified Borough resident, per fiscal year. Said tax shall continue in force for each future fiscal year without annual reenactment.