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Borough of Emmaus, PA
Lehigh County
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[Ord. 325, 2/20/1956; as amended by Ord. 504, 12/26/1973; and as revised by Ord. 675, 11/17/1986]
This Part is enacted under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901 et seq. (1982) as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
[Ord. 325, 2/20/1956; as revised by Ord. 675, 11/17/1986]
The word "resident" as used in this Part shall mean every adult 18 years or older who lives within the Borough.
[Ord. 325, 2/20/1956; as revised by Ord. 675, 11/17/1986; by Ord. 687, 11/16/1987; and by Ord. 944, 12/27/2001]
Every resident shall pay $10 for the present calendar year and each year hereafter.
[Ord. 325, 2/20/1956; as revised by Ord. 675, 11/17/1986]
All taxes, interests, costs and penalties imposed by this Part shall be collected by the Borough tax collector.