[Adopted 12-4-1972 by Ord. No. 8-72]
Unless the context specifically and clearly indicates otherwise, the meanings of terms used in this article shall be as follows:
RESIDENT AND INHABITANT
Every person living within the geographical confines of the Township who has attained the age of 18 years on the effective date of this article.
TAX COLLECTOR
The duly elected Tax Collector for the Township of Colebrookdale, Berks County, Pennsylvania.
TOWNSHIP
The Township of Colebrookdale, a first-class Township of the County of Berks and Commonwealth of Pennsylvania.
By authority of the Local Tax Enabling Act, as amended (Act of the General Assembly approved December 31, 1965, as amended), a per capital tax of $5 per year is hereby levied and assessed for the fiscal year 1973 and each ensuing year thereafter upon each resident and inhabitant of the Township 18 years of age and over, which tax shall be in addition to any other tax levied and assessed by the Township.
The list of residents and inhabitants of the Township prepared annually by the Board for the assessment and revision of taxes of Berks County, Pennsylvania, or such list of residents and inhabitants as may be prepared by direction of the Township in the manner provided by law and any names of residents and inhabitants added to said list in the manner provided by law are hereby adopted for purposes of levying and assessing the per capita tax imposed by this article.
Said taxes shall be collected and paid over by the Tax Collector to the Township in the same manner and at the same time as other Township taxes are collected and paid over to the Township.
[Amended 2-7-1977 by Ord. No. 5-77]
If the aforesaid tax is not paid when due, interest at the rate of 0.005 on the amount of unpaid tax for each month or fraction thereof during the time the tax remains unpaid and an additional penalty of 10% of the amount of the unpaid tax shall be added and collected.
If any sentence, clause, section or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this article. It is hereby declared as the intent of the Township Commissioners that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
Any ordinance or part of any ordinance inconsistent with the provisions of this article are hereby repealed insofar as the same affects this article.