(A) The tax imposed by this subchapter shall not apply:
(1) To any person as to whom it is beyond the legal power of the township to impose the tax herein provided under the Constitution of the United States and the Constitution and laws of the commonwealth; or
(2) To institutions or organizations operated for public, religious, educational, or charitable purposes, to institutions or organizations not organized or operated for private profit, or to trusts and foundations established for any of the said purposes.
(B) This section shall not be construed to exempt any person who is an employer from the duty of collecting the tax source from his or her employees and paying the amount collected to the Tax Officer under the provisions of § 35.004.
(C) The provisions of this subchapter shall take effect on January 1, 2012 and shall apply to earned income received or earned and net profits earned or made by a taxpayer during calendar year 2012 and each year thereafter without annual reenactment unless the rate of tax is subsequently changed. Changes in the rate of tax shall become effective on the date specified in the subchapter.
(D) Nothing contained herein shall be considered to repeal by implication or otherwise the provisions of any earned income tax ordinance(s) previously enacted or adopted on as it may apply to earned income and net profits of taxpayers prior to the effective date of this subchapter, which shall remain in full force and effect with respect to such earned income and net profits.
(E) This subchapter is enacted under authority of the LTEA, 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 LTEA 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.
(Ord. 131, passed 8-18-2011)