§ 32.086 IMPOSITION OF TAX.
   A per capita tax for general borough purposes is hereby levied and assessed under the authority of Act No. 511 of 1965, known as the Local Tax Enabling Act, upon each resident or inhabitant of the borough over the age of 18 years, which tax shall be in addition to all other taxes levied and assessed by the said borough pursuant to any other laws of the state.
(Ord. 2-1973, passed 2-13-1973)
Editor’s note:
   Current state per capita/occupation taxes may yield higher rates than those originally set in 1973; refer to Act 51 of 2019 and 8 Pa.C.S. §§ 101 et seq. for further detail.