[Ord. 259, 12/13/2004, § 1]
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., as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
[Ord. 259, 12/13/2004, § 2]
The word "resident" as used in this Part shall mean every adult
18 years of age or older who lives within the Borough of Dublin.
[Ord. 259, 12/13/2004, § 3]
Every resident shall pay $10 for the calendar year 2005 and
each year thereafter; provided, the tax hereby imposed shall not be
levied upon any resident whose total income during the taxable year
is any figure less than or equal to $10,000.
[Ord. 259, 12/13/2004, § 4]
1.
All taxes shall be collected by an individual or collection entity
appointed by resolution by the Borough.
A.
The Borough shall, by resolution, appoint an individual or collection
entity to accept and receive payments of the tax and to keep a record
thereof showing the amount received by him or her from each resident,
together with the date the tax was received.
B.
The Borough shall, by resolution, prescribe, adopt and promulgate
rules and regulations relating to any matter pertaining to the administration
and enforcement of this Part. Any person aggrieved by any decision
of the Borough shall have the right to appeal to the Court of Common
Pleas of Bucks County as in other cases provided.
[Ord. 259, 12/13/2004, § 5]
Any resident or inhabitant who fails or refuses to pay the tax
or to render accurate information to an assessor concerning his residence
or age shall, upon conviction thereof, be sentenced to pay a fine
not less than $25 and not more than $600 and, in default of payment,
to imprisonment for a term not to exceed 30 days.
