(A) Nothing contained in this subchapter shall be construed to empower the township to levy and collect the tax hereby imposed on any occupation not within the taxing power of the township under the Constitution of the United States and the laws of the Commonwealth.
(B) If the tax hereby imposed under the provisions of this subchapter shall be held to be in violation of the Constitution of the United States or of the laws of the Commonwealth as to any individual, such decision shall not affect or impair the right to impose or collect the tax, or the validity of the tax so imposed, on other persons or individuals as herein provided.
(C) It is the intent of this subchapter that the entire burden of the tax imposed on an occupation by the township and the Palisades School District shall not exceed the limitations prescribed in Act 7 of 2007, 53 P.S. §§ 6924.101 et seq., and therefore the Palisades School District shall be entitled to its share of the tax in accordance with the provisions of Act 7 of 2007, 53 P.S. §§ 6924.101 et seq.
(D) In accord with Act 7 of 2007, 53 P.S. §§ 6924.101 et seq., the township shall use no less than 25% of the funds derived from the local services tax for emergency services, which include emergency medical services, police services and/or fire services. The remainder of the funds, if any, shall be used for road construction and/or maintenance, reduction of property taxes or property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S. Ch. 85, Subch. F.
(Ord. 145, passed 12-11-2007)