[Adopted 12-30-1968 by Ord. No. 452 (Ch. 24, Part 2, of the 1984 Code
of Ordinances)]
[1]
Editor's Note: This Ord. No. 452 has been reenacted from year
to year.
[Amended 12-1972 by Ord. No. 493]
A Per Capita Tax of $5 per person, upon each and every person
who has reached the age of 18, residing in the Borough of Lemoyne,
be and is hereby levied, assessed and imposed.
[Amended 12-1972 by Ord. No. 493]
The said tax is imposed upon each and every person who resides
in the Borough of Lemoyne and is 18 years of age or over.
[Amended 12-1972 by Ord. No. 493]
The said tax shall be collected by the Borough Tax Collector
in like manner as are real estate taxes imposed by the Borough.
It shall be the duty of each person who attains the age of 18
years during the calendar year 1969 to so notify, in writing, the
Tax Collector of the Borough of Lemoyne or the Secretary of the Borough
of Lemoyne, and further to notify the Tax Collector or Secretary of
such person's place of residence.
[Amended 12-1972 by Ord. No. 493]
Any person who shall violate the provisions of this article
by failing to report to the Tax Collector or the Borough Secretary,
in writing, his attaining the age of 18 years during the calendar
year 1969, and of his place of residence, or who shall, upon being
properly billed for the said tax, neglect or refuse to pay the same
within six months from the date of receiving such bill, shall for
every such violation upon conviction thereof before a Magisterial
District Judge, be sentenced to pay a fine of $10 and cost of prosecution
in addition to the said tax and in default of payment of such fine
and costs and tax, to suffer imprisonment in the county jail for not
less than one nor more than three days.
