(A)   Beginning January 1, 2008, the township hereby levies and imposes on each occupation engaged in by individuals within its corporate limits during the fiscal year of 2008 and each fiscal year thereafter a local services tax in the amount of $52 per annum. Each individual who engages in an occupation shall pay the tax in the amount of $52 for the fiscal year in which the individual has engaged in the occupation, in accordance with the provisions of this subchapter. This tax is in addition to all other taxes of any kind or nature previously levied by the township. This tax shall continue in force on a calendar year basis, without annual reenactment, unless the rate of the tax is subsequently changed or this subchapter is repealed or amended.
   (B)   (1)   All persons deriving less than $12,000 per year in earned income and net profits from all sources within the township are hereby exempt from such local services tax. A person seeking to claim an exemption from the local services tax shall execute a low income exemption certificate annually and file it with the township and the person’s employer.
      (2)   The exemption certificate shall have attached to it a copy of all of the employee’s last pay stubs or W-2 forms from employment within the township for the year prior to the fiscal year for which the employee is requesting an exemption.
      (3)   Upon receipt of the exemption certificate and until otherwise instructed by the township, the employer shall not withhold the tax from the person during the calendar year or the remainder of the calendar year for which the exemption certificate applies.
      (4)   Employers shall have exemption certificate forms available at all times and shall provide them to new employees at the time of hiring.
   (C)   Any person who served in any war or armed conflict in which the United States was engaged and is honorably discharged or released under honorable circumstances from active service shall be exempt from paying the local services tax if, as a result of military service, the person is blind, paraplegic or a double or quadruple amputee or has a service-connected disability declared by the United States Veterans’ Administration or its successor to be a total 100% permanent disability.
   (D)   Any person who serves as a member of a reserve component of the armed forces and is called to active duty at any time during the taxable year shall be exempt from paying the local services tax.
(Ord. 145, passed 12-11-2007)