§ 34.055 PER CAPITA TAX.
   (A)   A tax of $5 for general revenue purposes be levied, assessed, imposed upon and collected from each adult person residing in the territorial limits of the township.
   (B)   Said tax shall be levied, imposed and collected for each fiscal year.
   (C)   All adult persons, residing within the territorial limits of said township, shall pay the said tax to the Tax Collector to be appointed by the Board of Supervisors of said township. The aforesaid tax shall be due and payable May 1; and if said tax is not paid on or before August 1, then a penalty of 5% shall be added and collected by said Tax Collector.
   (D)   The Tax Collector shall report in writing and account to the Board of Supervisors at each of its regular monthly meetings for all the said taxes and penalties so collected.
   (E)   The Tax Collector shall collect the tax of $5 from each adult person residing in the township whose name is on the tax duplicate as prepared by the County Board of Assessments for the township and as listed under the headings “Freeholders”, “Tenants” and “Singles”.
   (F)   In order to enforce the provisions of this section and to ensure the payment of the taxes and penalties herein imposed, the Tax Collector is hereby authorized, empowered and directed to take such actions as are authorized and set forth in §§ 20 and 21 of the Act of Assembly known as the Local Tax Collection Law, P.L. 1050, May 25, 1945, being 72 P.S. Ch. 4, and its amendments, and any other action he or she shall deem advisable under the law for the collection of said tax.
(Res. 136, passed 3-2-1957; Res. 173, passed 3-6-1959; Res. 311, passed 2-17-1967; Res. 322, passed 3-1-1968)