The tax levied under this Part is a continuation of a tax previously enacted by Hanover Township, Lehigh County, Ord. 11 and amendments thereto which had previously been codified as Chapter 24
, Part 1 of the Statutory Code of Hanover Township. The said tax previously imposed and continued by this Part is a tax for general revenue purposes of one percent (1%) is hereby imposed on the following:
A. Earned income, as defined by this Part, received by residents of the Township, on or after January 1, 2012.
B. Earned income, as defined by this Part, received by non-residents of the Township for work done or services performed or rendered in the Township on or after January 1, 2012.
C. Net profits, as defined by this Part, earned on or after January 1, 2012, of businesses, professions, and other activities conducted by residents in the Township.
D. Net profits, as defined by this Part, earned on or after January 1, 2012, of businesses, professions, and other activities conducted by non- residents in the Township.
The tax levied under subsections (A) and (B) herein 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 subsections (C) and (D) herein shall relate to and be imposed on the net profits of any business, profession, or enterprise carried on by any person as owner or as proprietor, either individually or in association with some other person or persons.
(Ord. 515, 5/18/2011, § 102)