(A) Resident tax. A tax at the rate of 1% is hereby levied on all earned income and net profits, as defined by Act 32, on residents of the borough.
(B) Nonresident tax. A tax at the rate of 1% is hereby levied on all earned income and net profits earned by nonresidents for work done or services performed or rendered in the borough.
(C) Generally. All changes shall remain in effect on a calendar year basis without annual reenactment unless the rate of tax is subsequently changed.
(Ord. 1074, passed 10-18-2011)