This article is enacted pursuant to the authority granted by
Act No. 511 of 1965, effective January 1, 1966 (known as the "Local
Tax Enabling Act"), as amended, and shall be known as the "Earned Income Tax
Ordinance." The provisions hereof shall become effective on enactment.
The provisions of Section 13 of the Local Tax Enabling Act (Act
No. 511 of 1965) are incorporated herein by reference, except that, where
options are provided in Section 13, this article designated the option
selected, and except as and where hereinafter specifically provided
otherwise.
A tax for general revenue purposes in the amount of 1% is hereby
imposed on earned income and net profits earned by residents of the
Borough of Girard and persons employed within the Borough of Girard
during the taxable year, beginning on the first day of January, A.D.
1970, and continuing for each taxable year thereafter.
The Income Tax Officer shall be selected from time to time by
resolution of, and shall receive such compensation for his services
and expenses as determined from time to time by, the Council of the
Borough. Such Officer shall have the powers and duties and be subject
to the penalties provided in the "Local Tax Enabling Act."
The tax imposed in §
377-3 of this article shall not be levied on the net profits of any person, institution, or organization as to whom it is beyond the power of the Borough to impose said tax under the Constitution of the United States of America or the Constitution and laws of the Commonwealth of Pennsylvania.