(A) The tax levied under this subchapter shall be applicable to earned income received and to net profits earned in the period beginning January 1, of the current year, and ending December 31, of the current year or for taxpayer fiscal years beginning in the current year, except that taxes imposed for the first time shall become effective from the date specified in the ordinance or resolution, and the tax shall continue in force on a calendar year or taxpayer fiscal year basis, without annual reenactment, unless the rate of the tax is subsequently changed. Changes in rate shall become effective on the date specified in the subchapter.
(B) A tax for general revenue purposes of 1% is hereby imposed on the following:
(1) Earned income, as defined by this subchapter, received by residents of the township, on or after January 1, 2012;
(2) Earned income, as defined by this subchapter, received by nonresidents of the township for work done or services performed or rendered in the township on or after January 1, 2012;
(3) Net profits, as defined by this subchapter, earned on or after January 1, 2012, of businesses, professions and other activities conducted by residents in the township; and
(4) Net profits, as defined by this subchapter, earned on or after January 1, 2012, of businesses, professions, and other activities conducted by nonresidents in the township.
(C) The tax levied under divisions (B)(1) and (B)(2) above shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on its behalf to any person who is employed by or renders services to him or her. The tax levied under divisions (B)(3) and (B)(4) above shall relate to and be imposed on the net profits of any business, profession or enterprise carried on by any person as owner or as proprietor, either individually or in association with some other person or persons.
(Ord. 131, passed 8-18-2011)