A per capita tax of $5 per annum for general borough purposes is hereby levied and assessed on each and every resident and inhabitant of the borough who has attained the age of 18 years, which tax shall be in addition to all other taxes levied and assessed by the borough pursuant to any other law of the Commonwealth; provided, that any person whose total income from all sources is less than $5,000 per annum is hereby exempted from the payment of this per capita tax, and that any married couple whose total income from all sources is less than $10,000 per annum shall be hereby exempted from the payment of this per capita tax.
(1980 Code, Ch. 25, Part 2, § 21) (Ord. 946, passed 1-3-1973, § 1; Ord. 989, passed 1-21-1974, § 1; Ord. 1090, passed 12-17-1979, § 1; Ord. 1147, passed 4-18-1983, § 1) Penalty, see § 37.999