Borough of Tamaqua, PA Article II Per Capita Tax

[Adopted 4-13-1971 by Ord. No. 304(26) (Ch. XXV, Part 2, of the 1971 Code of Ordinances)]

§ 305-10 Levy of tax; manner of collection.

There is hereby levied and assessed against all persons resident within the Borough of Tamaqua, of the age of 21 years or over, a per capita tax of $5 per annum. Such tax shall be collected by the duly elected or appointed Tax Collector of the Borough, at the time of collection of the annual tax upon real estate, and, in the collection thereof, the Tax Collector shall have all remedies vested in collectors of per capita taxes by the Local Tax Enabling Act.