365.01  IMPOSITION.
   There is hereby imposed for general Borough purposes, on every adult resident of the Borough eighteen years of age or over, an annual per capita tax of ten dollars ($10.00) assessed under the authority of Act 511 (The Local Tax Enabling Act).  Such tax shall be imposed in accordance with the provisions hereafter set forth.
(Ord. 2144.  Passed 4-19-82.)