Each occupation, as defined in Section 882.01(e), engaged in within the corporate limits of the Borough, shall be subject to a Local Services Tax (LST Tax) in the amount of fifty-two dollars ($52.00) per annum, said tax to be paid by the individual so engaged. Person deriving less than twelve thousand dollars ($12,000) per year from such occupation are exempted from the LST tax. The employer must file a uniform tax exemption certificate supplied by the Department of Community and Economic Development (DCED) to all employees who earn less than twelve thousand dollars ($12,000), as evidenced by a W-2 or all pay stubs.
(Ord. 1609. Passed 12-30-69; Ord. 2362. Passed 12-28-04; Ord. 2405. Passed 12-18-06; Ord. 2418. Passed 11-19-07.)