This article shall be known as the "Per Capita Tax Ordinance
of the Borough of Riverside, Northumberland County, Pennsylvania."
A per capita tax for general revenue purposes is levied and
assessed pursuant to and under the authority of the the Local Tax
Enabling Act, Act of 1965, December 31, P.L. 1257, as amended (53
P.S. § 6901 et seq.).
The per capita tax shall be collected by the duly elected or
appointed Tax Collector of the Borough of Riverside in the manner
prescribed by the Local Tax Collection Law of 1945, as amended and supplemented. The said Tax Collector shall
exercise all of the powers and shall have all the duties provided
for in the Local Tax Collection Law.
The tax imposed by this article shall be recoverable as other
debts of like character are recovered.
Any person or persons who shall violate this article shall,
upon conviction thereof in a summary proceeding before a District
Judge, be sentenced to pay a fine of not more than $600, plus costs
of prosecution, and, in default of payment of such fine and costs,
be imprisoned for a period not to exceed 30 days, or both.
This article shall become effective January 1, 2016, and shall
remain in effect and continue in force thereafter from year to year
on a calendar-year basis without annual reenactment unless amended
or repealed.