[Adopted 5-6-1963 by Ord. No. 2]
Unless otherwise expressly stated, the following
terms shall have, for the purposes of this article, the meanings herein
indicated:
Any person who has attained the age of 21 years on or before
the first day of January of the current calendar year, and who shall
reside within the Township of Hamilton.
The duly qualified and acting Assessor of the Township of
Hamilton, Adams County, Pennsylvania.
The Board of Supervisors of the Township of Hamilton, Adams
County, Pennsylvania.
The duly qualified and acting Tax Collector of the Township
of Hamilton, Adams County, Pennsylvania.
A tax of $5 per capita is hereby imposed, levied
and assessed for general revenue purposes for the Township of Hamilton
aforesaid for the current calendar year upon each and every adult
resident of the Township of Hamilton aforesaid.
The Assessor shall list in his official record,
as such, the name of every adult resident of the Township of Hamilton
aforesaid, that is every resident who arrived at the age of 21 years
on or before January 1 of the current calendar year, and a per capita
tax of $5 for the purposes set forth in this article shall be assessed,
levied and charged against each of such adult residents as set forth
therein.
The Tax Collector shall by official notice given
as prescribed by existing law notify adult residents of the per capita
tax of $5 herein imposed for the current calendar year, further advising
that said adult residents shall pay said per capita tax to the Tax
Collector before August 1 of the current calendar year, with penalty
as provided by law or resolution.
[Amended 9-13-2004 by Ord. No. 108]
Every person against whose spouse a per capita
tax is levied shall be liable for the payment of such tax. Collection
thereof from such person may be made and enforced in the manner provided
by law for the collection and enforcement of payment of other taxes
owing by such person including the collection thereof from the person's
employer.
[Added 9-13-2004 by Ord. No. 108]
Persons whose total income from all sources
is less than $10,000 per annum are hereby exempted from this tax.
