[Adopted 5-16-1962 by Ord. No. 530; amended in its entirety 3-25-1970 by Ord. No. 663 (Ch. XXIV, Part 2 of the 1970 Code)]
A tax for general revenue purposes of 1/2 of 1% is hereby imposed on:
A. 
Earned income earned on and after January 1, 1970, by residents of the Borough of Waynesboro;
B. 
Earned income earned on and after January 1, 1970, by nonresidents of the said Borough for work done or services performed or rendered in the Borough of Waynesboro;
C. 
The net profits earned on and after January 1, 1970, by residents of the Borough of Waynesboro; and
D. 
The net profits earned on after January 1, 1970, from the operation of business, professions or other activity, except corporations, conducted in the said Borough by nonresidents of the Borough of Waynesboro.
Section 13 of the Local Tax Enabling Act of 1965, P.L. 1257,[1] is hereby incorporated by reference into and made a part of this article, to the same extent as if the full text of the said section had been set out verbatim in this article except that:
A. 
In the case of net profits, the Borough elects to operate under the option set forth in Subsection III-A(1)i of the said section, requiring annual payments of the tax due on net profits for the preceding year, rather than annual declaration of net profits and quarterly payments thereof, as provided in Subsection III-A(1)ii; and
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(1), requiring an annual return and payment of the tax for the preceding year, rather than quarterly returns, with accompanying payment of the tax, as provided in Subsection III-B(2).
[1]
Editor's Note: Former 53 P.S. § 6913 was repealed by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq. for the current Local Tax Enabling Act and subsections referenced below.
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.
[Added 5-20-1981 by Ord. No. 875]
Payment of any tax on income to any state or to any political subdivision by residents thereof, pursuant to any state or local law, shall, to the extent of that such income includes salaries, wages, commissions or other compensation or net profits of business, professions or other activities but in such proportions as set forth in Section 14 of the Local Tax Enabling Act[1] as amended, be credited and allowed a deduction from liability of such person for any other tax on salaries, wages, commissions, other compensation or net profits of business or other activities imposed by the Borough of Waynesboro under the authority of the Local Tax Enabling Act, as amended, if residents of the Borough of Waynesboro receive credits and deductions of a similar kind to a like degree from the tax on income imposed by the other state or political subdivision thereof.
[1]
Editor's Note: See now 53 P.S. § 6924.317.