(A) (1) The township hereby adopts a tax of 0.25% on wages, salaries, commissions and other earned income of individuals residing in the township, in addition to the 0.50% earned income tax previously imposed, effective January 1, 2001. The additional 0.25% shall be used solely to retire indebtedness incurred in purchasing interest in real property or in making additional acquisitions of real property for the purpose of securing an open space benefit under the provisions of Act 153 of 1996. Revenue from the tax levy shall be used in accordance with the procedures to be established by the Township Board of Supervisors in compliance with the Open Space Act, being 32 P.S. § 5007.1. The tax levy shall continue indefinitely until revoked by an ordinance of Springfield Township. The administration of the tax levy shall be governed by the local Tax Enabling Act of the Commonwealth. This tax levy was authorized by the electors of Springfield Township at the general election of November 7, 2000.
(2) All residents aged 18 and over shall be required to file a tax return by April 15 of each year for the preceding tax year.
(3) All residents who are under age 18 and are enrolled in a (elementary, junior or senior high) school from which they have not graduated and residents age 70 and older shall be exempt from this tax for any calendar year in which their total income from all sources is less than $5,000.
(B) The tax levied under division (A)(1) above shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his or her behalf to any person who is employed by or renders services to him or her. The tax levied under division (A)(2) above will relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or in association with some other person or persons.
(Ord. 79, passed 12-26-1989; Ord. 117, passed 11-7-2000)