§ 24-702. Definitions.

Latest version.

1.
Except as otherwise indicated by the context, the following definitions shall apply in addition to those set forth in the Local Tax Enabling Act:

BOROUGH

The Borough of Phoenixville, Chester County, Pennsylvania.

PER CAPITA TAX COLLECTOR

The person, public employee or private agency designated by the Borough to collect and administer the tax herein imposed.

RESIDENT

Every adult, 18 years or older, who resides within the Borough.

2.
Use of the masculine gender shall include the feminine and the neuter, and reference to the singular shall include the plural.

Ord. 2177, 4/12/2011, § 1

                    
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