1. The provisions of this Part shall take effect on January 1, 2012, and shall apply to earned income and net profits received or earned income and net profits earned or made by a taxpayer during calendar year 2012 and each year thereafter without annual reenactment unless the rate of tax is subsequently changed. Changes in the rate of tax shall become effective on the date specified in the ordinance.
2. Nothing contained herein shall be considered to repeal by implication or otherwise the provisions of any earned income and net profits tax ordinance(s) previously enacted as it may apply to earned income and net profits of taxpayers prior to the effective date of this Part, which shall remain in full force and effect with respect to such earned income and net profits.
3. Subject to valid enactment of this Part without appeal, all provisions of any prior ordinance or parts thereof inconsistent herewith are hereby modified, amended, and repealed by the provisions of this Part, which shall thereafter govern the taxation of such earned income and net profits.
4. This Part is enacted under authority of the LTEA, and all provisions thereof that relate to a tax on earned income and net profits are incorporated into this Part. Any future amendments to the LTEA that are required to be applied to a tax on earned income or net profits will automatically become part of this Part upon the effective date of such amendment, without the need for formal amendment of this Part, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
(Ord. 515, 5/18/2011, § 109)