(A) (1) Resident tax. A tax at the rate of 1.5% is hereby levied on all earned income and net profits, as defined by the Act, of residents of this municipality.
(2) Nonresident tax. A tax at the rate of 1% is hereby levied on all earned income and net profits earned by nonresidents for work done or services performed or rendered in this municipality.
(B) All taxes imposed by this subchapter shall remain in effect on a calendar year basis without annual reenactment unless the rate of tax is subsequently changed. To the extent this municipality has previously imposed such a tax, the tax hereby imposed shall be a continuation, without interruption, of the tax previously imposed.
(Ord. 2011-04, passed 12-5-2011)