(a) For the calendar year 1987, and annually thereafter, or until this chapter is amended, a per capita tax of ten dollars ($10.00) is hereby levied and assessed upon every male or female resident of the City who is over eighteen years of age, which tax shall be in addition to all other taxes levied and assessed by the City pursuant to any law of the Commonwealth.
(Ord. 4407. Passed 11-24-86.)
(b) Any resident whose total income from all sources is less than five thousand dollars ($5,000) per annum shall be exempt from the tax imposed herein. An affidavit of exemption or other documentation shall be filed annually with the Deputy Director of Finance.
(Ord. 4444. Passed 10-28-87.)