[Ord. 256, 12/2/1970, § 1]
This part is enacted pursuant to the authority granted by the Legislature of the Commonwealth of Pennsylvania by Act No. 511 of 1965 (known as the "Local Tax Enabling Act") and shall be known as the "Per Capita Tax Ordinance." The provisions hereof shall become effective on July 1, 1971.
[Ord. 256, 12/2/1970, § 2]
Unless otherwise expressly stated the following terms shall have, for the purpose of this part, the meanings herein indicated:
BOROUGH
Manor Borough, Westmoreland County, Pennsylvania.
COLLECTOR
Refers to the person elected or designated by the Manor Borough Council to collect or receive the taxes imposed by this part.
PERSON
Any natural person.
RESIDENT
Any person domiciled in Manor Borough.
TAXPAYER
Any person required hereunder to pay a per capita tax.
The singular shall include the plural and the masculine, the feminine and the neuter.
[Ord. 256, 12/2/1970, § 3; as amended by Ord. 295, 2/6/1974, § 1]
In addition to the other taxes provided by ordinance of the Borough Council of Manor Borough, there is hereby imposed for general revenue purposes an annual tax of $5 upon every resident of the Borough who shall have attained the age of 18 years. This shall be a continuing tax and shall continue in effect for the year commencing January 1, 1972, and so on from year to year without reenactment or readvertisement.
[Ord. 256, 12/2/1970, § 4; as amended by Ord. 295, 2/6/1974, § 2]
On or before the first day of August, the Collector shall send to every resident of the Borough over the age of 18 years a notice of the per capita tax due by such resident for that year. Such notice shall be on a form prescribed by the Borough Council; provided, that the failure or omission of the Collector to send or of any taxpayer to receive such notice shall not relieve such person from the payment of such tax; provided, however, that any person who shall become a resident of the Borough after the first of July shall not be liable for the per capita tax for that year; any person who shall cease to be a resident at any time after the first of July shall be liable for the per capita tax for such year.
[Ord. 256, 12/2/1970, § 5]
The tax levied and assessed hereunder shall be levied and collected in the same manner as the other Borough taxes are collected and shall be subject to the same discount for prompt payment and to the same penalties for nonpayment as provided by law for other Borough taxes.