A per capita tax for general revenue purposes of $10 on each
resident or inhabitant over 18 years of age in the Borough of Wilmerding,
County of Allegheny, Pennsylvania, is hereby imposed.
If the tax levied and assessed by this article is not paid when
due, interest at the rate of 6% per annum on the amount of the tax
and an additional penalty of 0.5% of the amount of the unpaid tax
for each fraction thereof during which the tax remains unpaid, shall
be added and collected. When suit is brought for the recovery of any
such tax, the person liable therefor shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
This article and the tax imposed hereby are adopted and levied
pursuant to the authority conferred by the Act of Assembly of December
31, 1965, Act No. 511, the Local Tax Enabling Act. All of the provisions of this act are adopted and by reference
made a part of this article.