Alburtis Codified Ordinances

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Part VII — Taxation and Collections

Chapter 83 — Per Capita Tax

Appendix for Chapter 83

¶ 83-C           Source Ordinances.

The following ordinances are the source of the text in this Chapter 83. This list does not include the annual ordinances prior to Ordinance 120 listed in ¶ 83-D, or the ordinances listed in ¶ 83-E which confirm the tax for a particular year.

Note that beginning with Ordinance 200 in the list in ¶ 83-E, the penalty provisions were implicitly changed from that found in Ordinance 120 § 11. General Code Publishers Corp. reflected this as an amendment to 1981 Code § 117-11, stated to be made by Ordinance 216, but actually included in the annual tax ordinances listed in ¶ 83-E from Ordinance 200 through Ordinance 323. Borough Council never adopted a formal amendment along those lines to Ordinance 120 § 11 or 1981 Code § 117-11. Codified Ordinances § 83-501 enacts the changed penalty provisions from those annual ordinances in place of the language originally found in Ordinance 120 § 11 and 1981 Code § 117-11 as originally adopted by Ordinance 215.

In addition, beginning with Ordinance 284 in the list in ¶ 83-E, the per capita tax rate was changed to $10.00, although Code § 117-1 was not formally amended from its $5.00 rate. The new $10.00 rate was formally enacted each year in the annual tax ordinance from Ordinance 284 through Ordinance 402. Codified Ordinances § 83-201 enacts the $10.00 tax rate in place of the $5.00 rate from Code § 117-1.

 

Ordinance 120

03-07-1966

Ordinance 128

01-16-1967

Ordinance 215
    ch 117

11-11-1981

Ordinance 415
    ch 83

10-29-2003

Ordinance 420

01-28-2004

Ordinance 463

11-14-2007

Ordinance 526

01-28-2015