[Adopted 11-7-1966 by Ord. No. 238]
The following annual taxes are hereby imposed
for general revenue purposes: an annual tax of 1% on wages, salaries,
commissions and other earned income of individuals who are residents.
A.
All provisions of Section 13 of Act No. 511 of the
1965 session, known as the "Local Tax Enabling Act,"[1] are incorporated herein and made a part hereof as to definitions,
imposition of tax, declaration and payments, net profits, earned income,
earned income not subject to withholding, collection at source, powers
and duties of officers, compensation of income tax officer, and suits
for violation of this article. All elective procedures enuring to
said Borough under Section 13 shall hereafter be determined and established
by subsequent motions.
[1]:
Editor's Note: See 53 P.S. § 6901 et seq. and 53
P.S. § 6924.101 to 6924.312
This article shall become effective 30 days
after the enactment hereof, applicable after the first of January
1967 and thereafter.
