[Ord. 12/30/1968B, § 1; as amended by Ord. 72-2, 12/27/1972, § 1]
1. 
The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this section unless the context clearly indicates a different meaning:
ADULT RESIDENT
Any person who has attained the age of 18 years on or before January 1 of the current year and who shall be domiciled within the Borough of Wrightsville, York County, Pennsylvania.
COLLECTOR
The Tax Collector of the Borough of Wrightsville, who shall collect and receive all taxes, interest and penalties provided for in this Part for the use and benefit of the Borough.
CURRENT YEAR
The calendar year for which the tax is levied.
PERSON
Any natural person.
RESIDENT
Any person domiciled within the Borough of Wrightsville, York County, Pennsylvania.
2. 
The singular shall include the plural and the masculine, the feminine and the neuter.
[Ord. 12/30/1968B, § 2; as amended by Ord. 87-5, 10/5/1987, § 1]
1. 
In addition to the other taxes provided by ordinance of the Borough Council of Wrightsville Borough, there is hereby imposed for general Borough purposes, on every adult resident of the Borough of Wrightsville, an annual tax of $5 due on or before September 15 of the current year. Such tax shall be imposed in accordance with the provisions hereinafter set forth. The tax levied under this Part shall be applicable for the year 1969 and each year thereafter. The tax shall continue in force on a calendar-year basis without annual reenactment.
2. 
Exempted from the per capita tax are:
A. 
Those persons whose gross income, from all income source, is less than $5,000.
B. 
Those married couples whose gross income, from all income sources, is less than $10,000.
[Ord. 12/30/1968B, § 3]
On or before the first day of May of the current year, the Collector shall send to every adult resident of the said Borough a notice of the personal tax due from such resident for the current year. Such notice may be part of the general notice sent to the residents of said Borough which notifies said residents of other taxes due and payable. Provided, however, that the said personal tax shall be listed separate and apart from property taxes and per capita taxes. Provided, however, that the failure or omission of the Collector to send, or of any adult resident to receive, such notice shall not relieve such person from the payment of such tax. Provided, further, that any person who becomes a resident of the said Borough after May 1 of the current year, shall not be liable for the personal tax for that year, and any person who ceases to be a resident at any time after June 1 of the current year, shall be liable for the full amount of their personal tax for said year.
[Ord. 12/30/1968B, § 4]
It shall be the duty of the Collector to collect and receive all taxes, penalties and interest provided for in this Part and to issue his receipts therefor. He shall keep a record showing the amounts received by him, the persons paying the same, and the nature and date of such receipt.
[Ord. 12/30/1968B, § 5]
1. 
The Collector is hereby authorized to promulgate and enforce such rules and regulations as may be approved by the Borough Council of the Borough Wrightsville pertaining to the administration and enforcement of this Part.
2. 
In the event that any taxpayer shall pay the said tax on or before the 15th day of July of the current year, he shall be entitled to a rebate of 2% of the tax herein levied.
[Ord. 12/30/1968B, § 6; as amended by Ord. 242, 12/6/1971, § 1; and by Ord. 98-4, 9/14/1998]
1. 
If any tax imposed pursuant to this Part shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.
2. 
The Borough Council of the Borough of Wrightsville, through its Solicitor, may sue in assumpsit for the recovery of all taxes, interest and penalties unpaid which are required to be paid by this Part.
3. 
If for any reason a tax imposed by this Part is not paid on the date it is required to be paid, interest at the rate of 1% on the amount unpaid, together with penalty thereon for each month or fraction thereof, shall be added and collected; and where suit is brought for the recovery of such tax and interest, the taxpayer shall, in addition, be liable to costs of suit and a 5% commission for the use of the Borough upon the total of such tax and interest for expenses of collection.
4. 
Any person convicted of violating or failing to carry out any provision of this Part, or of failing, neglecting or refusing to pay any tax or penalties imposed under this Part, or attempting to do anything whatever to avoid the payment of the whole or any part of the tax imposed under this Part shall be, upon conviction thereof, sentenced to pay a fine of not more than $600 plus costs and, in default of payment of said fine and costs, to term of imprisonment not to exceed 30 days. Provided, such fine or penalty shall be in addition to any other penalty imposed by any other section of this Part.
5. 
Provided, further, that the said Borough Council of the Borough of Wrightsville shall, in addition to and not in limitation of the above mentioned provisions, have the right to collect all taxes levied under this Part together with all penalties in the manner authorized by law in the Commonwealth of Pennsylvania.
[Ord. 12/30/1968B, § 7]
1. 
Nothing contained in this Part shall be construed to empower the Borough to levy and collect the taxes hereby imposed on any person not within the taxing power of the Borough under the Constitution of the United States and the laws and Constitution of the Commonwealth of Pennsylvania.
2. 
If the tax, or any portion thereof, imposed upon any person under the provisions of this Part shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania, the decision of the court shall not affect or impair the right to impose the taxes, or the validity of the taxes so imposed upon other persons as herein provided.
[Added by Ord. 2005-6, 8/1/2005]
Wrightsville Borough hereby approves and adopts the Cost of Collection Schedule, attached hereto and made a part hereof,[1] to be imposed by the York Area Tax Bureau, or such Collector hereafter designated by Wrightsville Borough for the collection, of taxes on earned income and net profits, upon any taxpayer whose taxes are or become delinquent and/or remain due and unpaid; provided, however, that Wrightsville Borough may amend said fee schedule by resolution from time to time. The York Area Tax Bureau, or such other Collector designated by Wrightsville Borough, is authorized to retain such costs of collection as set forth in the attached schedule in recovering delinquent taxes and as permitted to be assessed to delinquent taxpayers pursuant to law.
[1]
Editor's Note: Said schedule is on file in the Borough offices.