(a) An annual tax for general revenue purposes of one and three quarter percent net to the City on each dollar ($1.00) is hereby imposed on:
(1) Salaries, wages, commissions and other compensation earned on or after January 1, 2011, by residents of the City; and
(2) The net profits earned on or after January 1, 2011, of businesses, professions or other activities conducted by such residents.
An annual tax for general revenue purposes of one percent on each dollar ($1.00) is hereby imposed on:
(3) Salaries, wages, commissions and other compensation earned on or after January 1, 2011 by nonresidents of the City for work done or services performed or rendered in the City; and
(4) The net profits earned on or after January 1, 2011 of businesses, professions, or other activities conducted in the City by nonresidents.
(b) The taxes levied under paragraphs (a)(1) and (3) hereof shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to any person who is employed by or renders services to him. The taxes levied under paragraphs (a)(2) and (4) hereof shall relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, individually or in association with some other person.
(c) Such taxes shall be levied, collected and paid with respect to the salaries, wages, commissions and other compensation earned and the net profits earned for the period beginning January 1, 2011, and shall continue in force without further enactment on a calendar year or taxpayer fiscal year basis, indefinitely into the future without further legislative action by City Council until repealed by ordinance or superseded by Commonwealth legislative act.
(Ord. 34-66. Passed 11-30-66; Ord. 33-08. Passed 1-5-09; Ord. 03-09. Passed 1-26-09; Ord. 24-09. Passed 1-21-10; Ord. 11-10. Passed 12-16-10.)