[Adopted 1-30-1967 by Ord. No. 7-1967; amended in its entirety at time
of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The provisions of Section 13 of the Local Tax Enabling Act,
Act No. 511 of 1965, its supplements and amendments,[1] are incorporated herein by reference, except that where
options are provided in said Section 13, this article designates the
option selected, and except as and where hereinafter specifically
provided otherwise.
[1]
Editor's Note: Section 13 of the Local Tax Enabling Act,
53 P.S. § 6913, was repealed July 2, 2008, by P.L. 197,
No. 32, § 17, effective June 30, 2012.
A tax for general revenue purposes in the amount of 1% is hereby
imposed on earned income and net proceeds earned by residents and
nonresidents of the Borough of Plymouth during the taxable year, beginning
on the first day of January 1967 or the effective date of this article
and continuing for each taxable year thereafter.
