[1]
Editor's Note: Ordinance 493 was originally 13 sections long, but it was enacted under the Act of 1947, P.L. 1145, which has been replaced by the Local Tax Enabling Act of 1965 (P.L. 1257). Ordinance 505, Section 2, adopted Section 13 of the Tax Enabling Act by reference; all conflicting Parts of Ordinance 493 have therefore been repealed.
[Ord. 493, 11/9/1965; as amended and reenacted by Ord. 621, 12/14/1983][1]
1. 
A tax for general revenue purposes at the rate of 1/2 of 1% is imposed on the following:
A. 
Earned income earned on or after January 1, 1966, by residents of the Borough.
B. 
Earned income paid beginning January 1, 1966, to nonresidents of the Borough for work done or services rendered in the Borough.
C. 
Net profits earned on or after January 1, 1966, of businesses, professions and other activities conducted in the Borough by residents and nonresidents of the Borough.
[1]
Editor's Note: The Borough has elected to reenact its tax ordinances yearly; consult the key for the relevant ordinance numbers.
[Ord. 493, 11/9/1965; as amended and reenacted by Ord. 621, 12/14/1983]
1. 
Section 13 of the Local Tax Enabling Act of 1965 (P.L. 1257), as amended and supplemented, is adopted and incorporated by reference and made a part of this Part 2, to the same extent as if the full text of the section were set out verbatim in this Part 2, except that:
A. 
In the case of net profits, the Borough elects to operate under the option set forth in Subsection IIIA1(ii) of Section 13, requiring an annual declaration of estimated net profits and quarterly payments of the tax rather than annual payments of the tax due on net profits of the preceding year as set forth in Subsection IIIA1(i).
B. 
In the case of earned income not subject to withholding, the Borough elects to operate under the option set forth under Subsection IIIB2 requiring quarterly declarations and payments, rather than the option forth in Subsection IIIB1 requiring an annual declaration and return and a single payment.
[Ord. 493, 11/9/1965; as amended and reenacted by Ord. 621, 12/14/1983]
Council may from time to time appoint and designate a person or agency to serve as Income Tax Officer, and the bond of the Income Tax Officer shall be filed with Council.
[Ord. 493, 11/9/1965; as amended and reenacted by Ord. 621, 12/14/1983]
This Part 2 is enacted under the authority of the Act of 1965, P.L. 1257, No. 511, known as the "Local Tax Enabling Act," approved December 31, 1965, as amended.
[Ord. 493, 11/9/1965; as amended and reenacted by Ord. 621, 12/13/1983; as added by Ord. 718, 7/9/2002, § 1]
Every taxpayer who fails to file by its due date any tax return required under this chapter shall be charged a delinquency fee of $10. Such fee shall be added to the tax owed, if any, and shall be collected by the Tax Collector in the manner prescribed by law.
[Ord. 493, 11/9/1965; as amended and reenacted by Ord. 621, 12/13/1983; as added by Ord. 718, 7/9/2002, § 1]
Any refund due for overpayment of any tax which is less than $1 in amount shall be carried forward by the Tax Collector as a credit toward future obligations of the taxpayer involved. Any refund due which is less than $10 in amount shall likewise be carried as a credit, unless reimbursement is expressly requested by the taxpayer.