A tax at the rate of 1% on each dollar is hereby imposed on all earned income and net profits, as defined by Act 32, earned by residents of the borough on all earned income and net profits earned by nonresidents of the borough for work done or services performed or rendered in said borough. All changes shall remain in effect on a calendar year basis without annual reenactment unless the rate of tax is subsequently charged.
(Res. 4-2011, passed 11-8-2011)