An annual tax for the year 1978 and each calendar year thereafter is hereby levied effective January 1, 1978, for general revenue purposes of the Borough of Ellwood City at the rate of one percent on earned income and net profits earned, paid and/or received on and after July 1, 1978, both by resident and/or nonresident of and by any person employed and/or operating a business, profession or other activity in the Borough of Ellwood City.
(Ord. 1862. Passed 3-21-78; Ord. 2468. Passed 9-19-11.)