The per capita or head tax imposed under or by virtue of this subchapter shall be due, payable and collectible on the sixtieth day following the effective date hereof. The tax shall be collected and payment of the same shall be enforced in the same manner as is provided for the collection and enforcement of payment of taxes by the Local Tax Enabling Act, 53 P.S. §§ 6924.101 to 6924.312). The rights and duties of the Tax Collector in collection of the per capita tax duplicate shall be coextensive with his or her rights and duties in the collection of any duplicate under the aforesaid Act of Assembly.
(1987 Code, § 114-35) (Ord. 321, passed 2-6-1962) Penalty, see § 33.999