[Amended 12-28-1977 by Ord. No. 57-1977; 5-29-2001 by Ord. No. 14-2001]
The following words and phrases, when used in this Part, shall have the meaning ascribed to them in this section unless the context clearly indicates a different meaning:
CITY — The City of Reading.
DUE DATE — July 1 of each tax year for residents as of the date and for those acquiring residency within the tax year after that date the date of acquiring residency within the City.
FINANCE DIRECTOR - The person designated by Council to administer and enforce the tax.
RESIDENT — A person who is a resident of the City of Reading on or after July 1 of each tax year.
TAX — A tax of $10 per year levied on each resident of the City of Reading who has attained his or her 18th year as of July 1 of the tax year.
TAXPAYER — Any person who has attained his or her 18th year as of July 1 of the tax year and is a resident of the City on or after July 1 of each tax year.
TREASURER — The Finance Director of the City of Reading.