(A) (1) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
INHABITANT. An individual domiciled in the Borough of Topton, Berks County, Pennsylvania.
PERSON. Includes natural persons.
RESIDENT. An individual domiciled in the Borough of Topton, Berks County, Pennsylvania.
(2) The singular shall include the plural and the masculine shall include the feminine.
(B) The following tax is hereby imposed for the general borough purposes for the calendar year 1973 and for each calendar year thereafter without annual reenactment: $5 per person on each inhabitant or resident of the borough who is 18 years of age or over on January 1 of the calendar year for which the tax is imposed.
(C) The per capita tax levied and assessed by the within this section shall be in addition to all other taxes levied and assessed by the borough.
(D) Said per capita tax shall be collected and the payment thereof enforced by the duly elected or appointed Tax Collector of the borough in the same manner and at the same time as other borough taxes are collected, as provided by the Local Tax Collection Law of 1945, as amended and supplemented.
(E) The expenses of collection and compensation of the Tax Collector for the collection of the said per capita tax shall be the same as fixed from time to time by the Borough Council for the collection of borough taxes.
(F) The Tax Collector shall demand, receive and collect the per capita tax provided for herein from all residents and individuals liable for the payment of same, and in so doing shall have all of the powers conferred upon him or her by the Act of General Assembly of Pennsylvania, No. 511, approved December 31, 1965, known as the Local Tax Enabling Act, being 53 P.S. § 6924.101, as amended and supplemented. The Tax Collector shall allow discounts from and add penalties to the amount of tax owing, and shall remit such taxes and penalties to the Borough Treasurer by separate statement at the same time as other taxes are remitted to the borough, as provided by the Local Tax Collection Law of 1945, as amended and supplemented.
(Ord. 8-1972, passed 12-4-1972)