[Ord. 154, 12/13/1982, § 2; as amended by Ord. 167, 12/18/1985; and by Ord. 182, 12/11/1989, § 3]
A per capita tax of $10 for general Borough purposes is here by levied and assessed under the authority of the Act of December 31, 1965, P.L. 1257, upon each resident or inhabitant of the Borough of Mountville age 18 years and over as of January 1, each year, which tax shall be in addition to all other taxes levied and assessed by the said Borough.
[Ord. 154, 12/13/1982, § 2; as amended by Ord. 169, 12/8/1986, § 3]
A discount of 2% of the amount of the per capita tax shall be allowed on any payment thereof prior to April 30 each year. The said taxes shall be payable at their net amount between May 1 and June 30, each year. On or after July 1, each year, a penalty of 10% shall be added to the said taxes for delay in payment.
[Ord. 103, 2/11/1974, § 2]
Such tax shall be collected by the duly elected or appointed Tax Collector of the Borough of Mountville in the same manner and at the same time as other Borough taxes are collected, as provided by the Local Tax Collection Law of 1945 as amended and supplemented.