(a) These Rules and Regulations are issued under the authority conferred by the City of Union Income Tax Ordinance.
(b) These Rules and Regulations shall not apply to any person, business or other entity or to income, as to whom, or to which, it is beyond the power of the City of Union to impose the tax provided for in the Income Tax Ordinance.
(c) If any sentence, clause, section or part of the Income Tax Ordinance or any sentence, clause section or part of these Rules and Regulations, or any tax against any individual or any of the several groups specified in these Rules and Regulations, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such sentence, clause, section or part of the Income Tax Ordinance or these Rules and Regulations and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of these Rules and Regulations or the Income Tax Ordinance.
(Ord. 1418. Passed 6-11-07.)