For general revenue purposes, beginning January
1, 2008, and from year to year thereafter, a tax is hereby levied
and assessed in the amount of $10 per capita for each and every person
who is 18 years of age and is a resident of the Township of Independence,
Washington County, Pennsylvania, after January 1, 2008.
A penalty of 10% is imposed on the amount of
taxes due and payable to any person neglecting to pay the tax herein
levied and assessed within a period of four months after the date
of the tax notice.
All taxes and penalties levied and assessed
by this article shall be collected by the Tax Collector of the Township
of Independence and shall be recoverable in the same manner as other
taxes are by law recoverable by Tax Collector.
The compensation of the Tax Collector shall
be the same as the compensation fixed by the Township of Independence
for collection of the other Township taxes.
This article is enacted pursuant to the authority
of the Act of December 31, 1965, P.L. 1257, known as the "Local Tax
Enabling Act", as amended.