For specific revenue purposes, an annual tax is hereby levied and assessed, commencing January 1, 2019; upon the privilege of engaging in an occupation with a primary place of employment within Upper Milford Township (“township”) during the tax year. Each natural person who exercises such privilege for any length of time during the tax year shall pay the tax for that year in the amount of $52, assessed on a pro rata basis, in accordance with the provisions of this chapter. This tax may be used solely for the following purposes as the same may be allocated by the Board of Supervisors (“Board”) from time to time: (1) emergency services, which shall include emergency medical services, police services and/or fire services; (2) road construction and/or maintenance; (3) reduction of property taxes; or (4) property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S. Ch. 85, Subch. F (relating to homestead property exclusion). The Board shall use no less than 25% of the funds derived from the tax for emergency services. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Township. The tax shall be no more than $52 on each person for each calendar year, irrespective of the number of political subdivisions with which a person maybe employed.
(Ord. 158, passed 12-6-2018) Penalty, see § 35.999