Any resident of Upper Frederick Township whose
income from all sources is less than $3,200 per annum, or in the case
of a husband and wife, whose combined income from all sources does
not exceed $3,200, shall be entitled to an exemption for the payment
of any occupation, poll or per capita tax enacted by Upper Frederick
Township. Applications for exemption shall be made to the Board of
Supervisors of Upper Frederick Township prior to August 1 of the taxable
year for which the exemption is requested, and application shall be
made on the appropriate forms provided by the local Tax Collector.
The Tax Collector shall be exonerated from the
collection of occupation, poll and per capita taxes from those individuals
who have been granted an exemption by the Board of Supervisors of
Upper Frederick Township.