If any person is liable for the same tax on the same subject imposed under the Local Tax Enabling Act of December 31, 1965, P.L. 1257, being 53 P.S. §§ 6924.101 through 6924.312 and its amendments, to the township and one or more political subdivisions of the state, then the tax shall be apportioned by such political subdivisions, but in no event shall the combined taxes of both subdivisions exceed a maximum rate of tax as fixed by the Enabling Act permitting the imposition of such taxes.
(Ord. 602, passed 4-16-1986)