[Adopted 12-30-1975 by Ord. No. 177]
The following words and phrases when used in this article shall have the meanings ascribed to them in this section, except if the context clearly indicates and requires a different meaning:
PERSON
Every natural person who has attained the age of 18 years.
RESIDENT
An individual domiciled or residing in the Borough of Economy, County of Beaver and Commonwealth of Pennsylvania.
[Amended 2-10-1987 by Ord. No. 274]
Any person being 18 years of age or over and residing in the Borough of Economy on January 1 shall be liable for the tax. Any person moving into the Borough of Economy during said fiscal year and any person becoming 18 years of age during said fiscal year shall be liable for the tax.
[Amended 7-13-1999 by Ord. No. 372]
A. 
Residents whose income from all sources is below $5,000 per year are exempt from paying the per capita tax; and
B. 
The Tax Collector is hereby exonerated from collecting per capita tax from married and living together husband and wife whose joint income is less than $10,000.
Each person subject to the tax imposed by this article shall pay the same to the Tax Collector of Economy Borough on or before the day said tax becomes due.
All taxes levied under this article and all penalties shall be collected in accordance with the provisions of the Local Tax Collection Law of 1945, as amended, and supplemented with applicable discounts and penalties.
Failure by any person to receive notice from the Tax Collector of Economy Borough shall not in any way relieve said person from the obligation of paying the tax herein levied or from the penalties provided for the nonpayment of same.
All taxes imposed by this article, together with all interest and penalties, shall be recoverable by the Solicitor as other debts of like amount are recoverable.
[Amended 2-10-1987 by Ord. No. 274]
Any person who shall fail, neglect or refuse to pay the tax, penalties and interest imposed upon him or her by this article on or before the tax becomes due and payable shall be subject to a fine or penalty of not more than $300, plus costs of prosecution, for each such offense or, in default thereof, to undergo imprisonment for not more than 90 days. Such fine or penalty shall be in addition to any other penalty imposed by any other section of this article.