Borough of Manor, PA
Westmoreland County
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[Ord. 287, 2/6/1974, § 1]
1. 
A tax for general revenue purposes of 1/2 of 1% is hereby imposed on:
A. 
Earned income earned on and after January 1, 1974, by residents of the Borough of Manor.
B. 
Earned income earned on and after January 1, 1974, by nonresidents of the said Borough for work done or services performed or rendered in the Borough of Manor.
C. 
The net profits earned on and after January 1, 1974, by residents of the Borough of Manor.
D. 
The net profits earned on and after January 1, 1974, from the operation of businesses, professions or other activity, except corporations, conducted in the said Borough by nonresidents of the Borough of Manor.
[Ord. 287, 2/6/1974, § 2]
1. 
Section 13 of the Local Tax Enabling Act of 1965, P.L. 1257, 53 P.S. § 6913, is hereby incorporated by reference into and made a part of this part, to the same extent as if the full text of the said section had been set out verbatim in this part, except that:
A. 
In the case of net profits the Borough elects to operate under the option set forth in Subsection III-A(1)ii, requiring an annual declaration of net profits and quarterly payments thereof, rather than annual payments of the tax due on net profits for the preceding year, as provided in Subsection III-A(1)i.
B. 
In the case of earned income not subject to withholding, the Borough elects to operate under the option set forth in Subsection III-B(2) requiring quarterly returns and quarterly payments, rather than the option set forth in Subsection III-B(1) requiring an annual return and payment of the tax for the preceding year.
[Ord. 287, 2/6/1974, § 3]
The Borough Council may from time to time appoint and designate a person to serve as Income Tax Officer, and the bond of the Income Tax Officer shall be filed with the Borough Solicitor.