(A) The township does hereby impose an additional earned income tax at the rate of 0.138% on an annual basis to create a fund to be used for the purpose of acquisition, protection, conservation or preservation of undeveloped open spaces or areas; forests and farmlands; natural and scenic resources; and recreational or historical lands; and payment of the attendant costs associated with such actions all more particularly described in Ord. 147, known as “The Upper Milford Township Open Space Referendum Ordinance of 2016”.
(B) The imposition of this tax is in addition to, and not in replacement or substitution of any existing tax, and is imposed upon the same persons, classification of persons and class of income as the earned income tax previously adopted by the township, and is to be paid and collected in the same manner and contemporaneously therewith, and is subject to the same methods of enforcement as previously adopted by the township.
(C) Because this tax is adopted in accordance with the provisions of 53 P.S. § 6913, being a tax upon earned income, all of the provisions set forth therein, and any amendments or successor legislation related thereto are incorporated as if fully set forth therein.
(Ord. 149, passed 12-29-2016)