[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.