1. A tax for general revenue purposes is hereby imposed at the rate of 1 percent on the following:
A. Earned income received or earned on and after January 1, 1995, by residents of the Borough of Dauphin.
B. Earned income received or earned on and after January 1, 1995, by nonresidents of the Borough of Dauphin within the Borough of Dauphin.
C. Net profits received or earned on and after January 1, 1995, by residents of the Borough of Dauphin.
D. Net profits received or earned on or after January 1, 1995, in the Borough of Dauphin by nonresidents of the Borough of Dauphin from businesses, professions or other activities conducted in the Borough of Dauphin.
2. The tax levied upon earned income shall relate to and be imposed upon that earned income paid by employer or on his behalf to a taxpayer who is employed by or renders service to him. The tax levied upon net profits herein shall relate to land be imposed on the net profits of any business, profession or other activity carried on by any taxpayer.
3. The tax hereby levied and assessed shall be applicable to earned income received and to net profits earned on and after January 1, 1995, through December 31, 1995, and shall continue in force and effect for each calendar year thereafter, as provided in the Local Tax Enabling Act, Act No. 511 of the Session of 1965 of the General Assembly, 53 P.S. §6913, as amended.
(Ord. 94-2, –/–/1994, §3)