[Adopted 12-2-1976 by Ord. No. 513 (Ch. 24, Part 6, of the 1984 Code
of Ordinances)]
[Amended 12-2-1976 by Ord. No. 513]
A. The rates of discounts and penalties on the following taxes assessed
by the Borough of Lemoyne shall be as herein set forth:
(1) Tax on assessed value of real estate under Borough Code;
(2) Per Capita Tax under Act 511;
(3) Occupation Tax under Act 511;
(4) Occupation Privilege Tax under Act 511.
B. For payment of the whole amount of the tax within two months after
the date of the tax notice, the discount shall be 2% of the whole
amount of the tax.
C. For failure to make payment of the whole amount of the tax within
four months after the date of the tax notice, the penalty shall be
10% of the amount of the tax. (Effective for the calendar year 1977
and each calendar year thereafter.)
Residents of the Borough who have not reached their 18th birthday
during a tax calendar year are exempted from paying the following
taxes:
C. Earned Income and Wage Tax.