[Adopted 12-17-1962 by Ord. No. 3]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A personal tax of $10 per person is hereby assessed and levied on each resident 21 years of age and over residing in said Township.
The assessment roll heretofore used for county occupation tax purposes is to be used or in lieu thereof the Township will prepare and keep a separate assessment roll with the names of all residents 21 years of age and over.
The said tax be collected under the terms, provisions, requirements, obligations and penalties as created by any existing law applicable to the collection of real estate taxes or any law that may be hereinafter enacted and in addition thereto, the husband of any wife assessed under this article is hereby made liable for the same as if he were personally assessed therewith, with the right to collect said tax from his employer as now or may hereinafter be permitted by law in the case of per capita or occupational taxes.
[Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The tax imposed by this article shall not apply to any person whose total annual income from all sources is less than $12,000.
The Tax Collector for the Board of Supervisors of Brady Township, Butler County, Pennsylvania, is hereby designated to collect this personal tax, to make report to the Board and to receive therefor the same commission as collecting real estate taxes.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The per capita tax is authorized by the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.
The provisions of this article shall be severable, and it is hereby declared to be the intention of the Board of Supervisors that should any portion of this article be declared unconstitutional or illegal, the remaining provisions of this article shall continue to have full force and effect.