[Adopted 12-27-1989 by Ord. No. 6-1989 (Ch. 139, Art. VI, of the 1987
Code)]
A per capita tax of $10 for general revenue purposes is hereby
levied and assessed upon each person, inhabitant or resident of the
Borough of Larksville who is over the age of 18 years. Said tax shall
be collected from the residents for the taxable year beginning on
the first day of January 1990 and continuing for each and every taxable
year thereafter.
The assessment and collection of the per capita tax of $10,
effective January 1, 1990, and each fiscal year thereafter, shall
be in conformity with the laws of the Commonwealth of Pennsylvania,
and particularly those provisions that pertain to the Wyoming Valley
West School District as described in 24 P.S. § 6-679 et
seq.
If any person, inhabitant or resident has total income from
all sources of less than $5,000 on an annual basis, said person, inhabitant
or resident shall be exempt from payment of said per capita tax.
All taxpayers subject to the payment of the per capita tax herein
levied and assessed shall be entitled to a discount of 2% from the
amount of such tax upon making payment of the whole amount of such
tax within two months after the date of the tax notice. All taxpayers
who fail to make payment of any such tax charged against them for
four months after the date of the tax notice shall be charged a penalty
of 10%, which penalty shall be added to such tax and collected by
the Tax Collector.
The Council of the Borough of Larksville shall appoint, by resolution,
a Tax Collector for said per capita tax imposed by this article. The
Council shall determine the amount of compensation for services performed
by said Collector as well as agree on all other requirements by and
between the Borough and said Collector.
