(A) A tax for the purpose of purchasing interest in real property for the purpose of securing open space pursuant to the Open Space Lands Act, Act 153 of 1996, 32 P.S. §§ 5001 et seq., of 0.250% is hereby imposed on:
(1) Salaries, wages, commissions and other compensation earned or paid on or after January 1, 2006 by residents of the township; and
(2) On the net profits earned on or after January 1, 2006, of businesses, professions or other activities conducted by such residents.
(B) The tax levied under division (A)(1) above shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on its behalf to any person who is employed by or renders services to it. The tax levied under division (A)(2) above will relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or in an association with some other person or persons.
(Ord. 167, passed 12-14-2005) Penalty, see § 34.999