[Adopted 12-9-1967 by Ord. No. 314
(Ch. XXI, Part 1, of the 1967 Code)]
A tax for general revenue purposes of 1% is hereby imposed on earned
income earned by residents of the Borough of New Wilmington; earned income
earned by nonresidents of the borough for work done or services performed
or rendered in the borough of New Wilmington; the net profits earned by residents
of the Borough of New Wilmington; and the net profits earned from the operation
of businesses, professions or other activities, except corporations, conducted
in the borough by nonresidents of the Borough of New Wilmington. The tax rate
shall be subject to the authority vested in the local school district[1] to levy a tax on earned income under the Local Tax Enabling Act.[2] This article is intended to continue the same tax levied under
Ordinance No. 239, as reenacted from time to time, and not to levy a new or
additional tax, and from the time when this article shall become effective,
it shall be the sole ordinance governing the earned income tax within the
borough.
Section 13 of the Local Tax Enabling Act (1965, P.L. 1257)[1] is hereby adopted and incorporated by reference and made a part
of this article, to the same extent as if the full text of the section were
set out verbatim in this article.
[1]
Editor's Note: See 53 P.S. § 6913.
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.
