The primary purpose of this subchapter is to conform the earned income and net profits tax currently imposed to the Local Tax Enabling Act, as amended and restated by Act 32 of 2008, and to do so within the time frame required by Act 32. Any prior enactment or part of any prior enactment conflicting with the provisions of this subchapter is rescinded insofar as the conflict exists. To the extent the same as any enactment in force immediately prior to adoption of this subchapter, the provisions of this subchapter are intended as a continuation of such prior enactment and not as a new enactment. If this subchapter is declared invalid, any prior enactment levying a similar tax shall remain in full force and effect and shall not be affected in any manner by adoption of this subchapter. The provisions of this subchapter shall not affect any act done or liability incurred, nor shall such provisions affect any suit or prosecution pending or to be initiated to enforce any right or penalty or to punish offense under the authority of any enactment in force prior to adoption of this subchapter. Subject to the foregoing provisions of this section, this subchapter shall supersede and repeal on the effective date any enactment levying a tax on earned income or net profits in force immediately prior to the effective date.
(Ord. 5-2011, passed 11-3-2011)