[Ord. 2008-01, 1/21/2008, Art. 5, § 501]
1.
Nothing contained in this Part shall be construed to empower the
Township to levy and collect the tax hereby imposed on any occupation
not within the taxing power of the Township under the Constitution
of the United States and the laws of the Commonwealth of Pennsylvania.
2.
If the tax hereby imposed under the provisions of this Part shall
be held to be in violation of the Constitution of the United States
or of the laws of the Commonwealth of Pennsylvania as to any individual,
such decision shall not affect or impair the right to impose or collect
the tax, or the validity of the tax so imposed, on other persons or
individuals as herein provided.
3.
It is the intent of this Part that the entire burden of the tax imposed
on an occupation by the Township and the Easton and Bangor School
Districts shall not exceed the limitations prescribed in Act 7 of
2007, and therefore the Easton and Bangor School Districts shall be
entitled to their respective share of the tax in accordance with the
provisions of Act 7 of 2007.
4.
In accord with Act 7 of 2007, the Township shall use no less than
25% of the funds derived from the local services tax for emergency
services, which include, emergency medical services, police services
and/or fire services. The remainder of the funds, if any, shall be
used for road construction and/or maintenance, reduction of property
taxes or property tax relief through implementation of a homestead
and farmstead exclusion in accordance with 53 Pa.C.S.A., Ch. 85, Subch.
F.
