The primary purpose of this Article is to conform the local income tax currently levied on earned income and net profits by the municipality with the Act and to do so within the time frame set forth in the Act. Any prior Article levying such tax is hereby amended and restated in its entirety to read as set forth in this Article. To the extent that any previous Article or portion thereof is inconsistent or conflicts with this Article, such Article(s) or portion thereof shall be repealed to the extent of such inconsistency and/or conflict. To the extent the same or any prior Ordinance levying such tax in force immediately prior to enactment of this Article, this Article is intended as a continuation of such prior Ordinance and not as the enactment of an Ordinance imposing a new tax. In the event this Article or any portion thereof is determined to be unconstitutional or otherwise invalid, the prior Ordinance, or portion thereof, levying a similar tax shall remain in full force and effect and shall not be affected by the adoption of this Article. Nothing contained herein shall affect, impair or otherwise abrogate any act done or liability incurred, nor shall any provision of this Article affect, impair or preclude any suit or prosecution pending, whether or not currently initiated, to enforce any right, penalty or violation under the authority of any previous Ordinance in force prior to adoption of this Article.
(Ord. 41-2011. Passed 12-20-11.)