(a) Resident Tax. A tax at the rate of one percent (1%) is hereby levied on all earned income and net profits, as defined by Act 32, on residents of the Borough of White Oak.
(Ord. 3623. Passed 10-17-11.)
(b) Non-Resident Tax. A tax at the rate of one percent (1%) is hereby levied on all earned income and net profits earned by non-residents for work done or services performed or rendered in the Borough of White Oak.
(Ord. 3627. Passed 11-28-11.)
(c) All changes shall remain in effect on a calendar year basis without annual reenactment unless the rate of tax is subsequently changed. (Ord. 3623. Passed 10-17-11.)