A tax to provide revenue for general Borough purposes is hereby levied, assessed and imposed at the rate of ten dollars ($10.00) on each natural person who is a resident or inhabitant of the Borough and who is eighteen years of age or over, which tax shall be in addition to all other taxes levied, assessed or imposed by the Borough.
Any single, widowed, separated or divorced taxpayer whose total income for the current fiscal year from all sources is less than three thousand two hundred dollars ($3,200) shall be exempt from the payment of this per capita tax. Any marital unit (husband and wife living in the same household) whose total combined income from all sources during the current fiscal year of the Borough is less than four thousand dollars ($4,000) shall be exempt from the payment of this per capita tax.
(Ord. 772. Passed 4-12-76.)