The primary purpose of this subchapter is to conform to the borough’s earned income and net profits tax currently imposed according to the Local Tax Enabling Act, as amended and restated by Act 32 of 2008, and to do so within the timeframe required by Act 32. Any prior ordinance or part of any prior ordinance conflicting with the provisions of this subchapter is rescinded insofar as the conflict exists. To the extent the provisions of this subchapter are the same as any ordinance in force immediately prior to adoption of this subchapter, the provisions of this subchapter are intended as a continuation of such prior ordinance and not as a new ordinance. If this subchapter is declared invalid, any prior ordinance levying a similar tax shall remain in full force and effect and shall not be affected in any manner by adoption of this subchapter. The provisions of this subchapter shall not affect any act done or liability incurred, nor shall such provision affect any suit or prosecution pending or to be initiated to enforce any right or penalty or to punish any offense under the authority of any ordinance in force prior to adoption of this subchapter. Subject to the foregoing provisions of this section, this subchapter shall supersede and repeal on the effective date any ordinance levying a tax on earned income or net profits in force immediately prior to the effective date. The tax imposed by this subchapter shall not apply to any person as to whom it is beyond the legal power of the borough to impose the tax herein provided under the Constitution of the United States and the Constitution and laws of the commonwealth.
(Ord. 253-2011, passed 8-1-2011)