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1. The total levied under this Part is a continuation of a tax previously described in the above-referenced whereas clauses. 1 The tax previously imposed and continued under this Part is a tax for general revenue purposes of 5 mills or ½% 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 nonresidents 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 of the Township.
D. Net profits, as defined by this Part, earned on or after January 1, 2012, on businesses, professions, and other activities conducted by nonresidents in the Township.
2. The tax levied under subsections .1.A and .1.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 him. The tax levied under subsections .1.C and .1.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. 12-05-2011.01, 12/5/2011, Art. I)
Editor’s Note: The whereas clauses are as follows:
“WHEREAS, the Township of Lamar (hereinafter referred to as the “Township”) previously enacted its Ordinance No. 4-12-65, as amended (hereinafter the “Prior Ordinance”), imposing a tax at the rate of five (5) mills or one-half percent (½%) for General Revenue purposes on earned income and net profits; and
“WHEREAS, on July 2, 2008, the Pennsylvania Legislature enacted Public Law 197, Act No. 32 (hereinafter “Act 32”), which Act 32, inter alia, provided for the consolidated collection of local income taxes within a Tax Collection District established in each County under Section 504 of Act 32, P. S. § 6924.504, for Tax Years beginning not later than on and after January 1, 2012; and
“WHEREAS, the Township desires to re-enact, restate and amend, in its entirety, the Prior Ordinance relating to the imposition and collection of an earned income and net profits tax by the Township of Lamar in order to conform to the provisions of Act 32.”