[Res. 18-1979, 12/27/1979; as revised by A.O.
This Part is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901
et seq. (1982) as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now
53 P.S. § 6924.101 et seq.
[A.O.]
The word "resident" as used in this Part shall mean every adult
18 years of age or older who lives within the Township.
[A.O.]
Every resident shall pay $5 for the present calendar year and
each year thereafter, provided the tax hereby imposed shall not be
levied upon any resident whose total income during the taxable year
is any figure less than or equal to $5,000.
[A.O.]
All taxes, interests, costs and penalties imposed by this Part
shall be collected by the Township Tax Collector.
[A.O.]
Any resident or inhabitant who fails or refuses to pay the tax
or to render accurate information to an Assessor concerning his residence
or age shall, upon conviction thereof, be sentenced to pay a fine
of not more than $600 and, in default of payment, to imprisonment
for a term not to exceed 30 days.
