(A) General purpose resident tax. The borough hereby imposes a tax for general revenue purposes at the rate of 1.2% on earned income and net profits of residents of the borough.
(B) General purpose municipal nonresident tax. The borough also imposes a tax for general revenue purposes at the rate of 1.2% on earned income and net profits derived by an individual nonresident from any work, business, profession or activity, of any kind engaged in within the boundaries of borough.
(C) Ongoing tax. The tax shall continue at the above rates during the current tax year and each tax year thereafter, without annual re-enactment, until this subchapter is repealed or the rate is changed.
(D) Local tax enabling act applicable. The tax is imposed under authority of the Local Tax Enabling Act, and all provisions thereof that relate to a tax on earned income or net profits are incorporated into this subchapter. Any future amendments to the Local Tax Enabling Act that are required to be applied to a tax on earned income or net profits will automatically become part of this subchapter upon the effective date of such amendment, without the need for formal amendment of this subchapter, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
(E) Applicable laws, regulations, policies and procedures.
(1) The tax shall be collected and administered in accordance with:
(a) All applicable laws and regulations; and
(b) Rules, regulations, policies and procedures adopted by the TCC or by the Tax Officer in conformity with the Local Tax Enabling Act.
(2) This includes any regulations, policies and procedures adopted in the future to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
(Ord. 253-2011, passed 8-1-2011)