[Adopted 11-30-1954 by Ord. No. 833; amended in its entirety 12-20-1973 by Ord. No. 1060 (Ch.
XXV, Part 2, §§ 31 through 33, of the 1974 Code of
Ordinances)]
[Amended ]
A tax for general revenue purposes of 1% is hereby imposed on:
A.
Earned income earned on and after January 1, 1973, by residents of
the Borough of Etna;
B.
Earned income earned on and after January 1, 1973, by nonresidents
of the Borough of Etna for work done or services performed or rendered
in the Borough of Etna;
C.
Net profits earned on and after January 1, 1973, of businesses, professions
and other activities conducted by residents of the Borough of Etna;
D.
Net profits earned on and after January 1, 1973, by businesses, professions
and other activities conducted in the Borough of Etna by nonresidents
of the Borough.
Section 13 of the said Local Tax Enabling Act of 1965 (P.L.
1257), as amended and supplemented, is hereby adopted and incorporated
by reference and made a part of this article,[1] to the same extent as if the full text of the said section
were 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(ii) of the said Section 13, requiring
an annual declaration of estimated net profits and quarterly payments
thereof, rather than annual payments of the tax due on net profits
of the preceding year as set forth in Subsection III-A-1(i); and (b)
in the case of earned income not subject to withholding, the Borough
elects to operate under the option set forth under Subsection III-B-2
requiring quarterly declarations and payments, rather than the option
set forth in Subsection III-B-1 requiring an annual declaration and
return and a single payment.
[1]
Editor's Note: Section 13 of the Local Tax Enabling Act
is repealed as of June 30, 2012.
[Amended 3-18-2003 by Ord. No. 1296]
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.
