§ 408-21. Exemption.

Any individual who meets any of the below criteria shall be exempt from the payment of the per capita tax:

A. 

Any individual who derives income of less than $5,000 per year from his occupation shall be entitled to a refund of tax paid by him or withheld from him by his employer, and may file a claim for a refund on such form as may be prescribed by Borough Council.

B. 

Any person who has served in any war or armed conflict in which the United States was engaged and is honorably discharged or released under honorable circumstances from active service if, as a result of military service, the person is blind, paraplegic or a double or quadruple amputee or has a service-connected disability declared by the United States Department of Veterans Affairs or its successor to be a total 100% permanent disability.

C. 

Any person who serves as a member of a reserve component of the armed forces and is called to active duty at any time during the taxable year. For purposes of this section, "reserve component of the armed services" shall mean the United States Army Reserve, United States Navy Reserve, United States Marine Corps Forces Reserve, United States Coast Guard Reserve, United States Air Force Reserve, the Pennsylvania Army National Guard or the Pennsylvania Air National Guard.

Amended 5-8-2003 by Ord. No. 2003-02; 7-7-2016 by Ord. No. 2016-05