[Adopted 11-17-1965 by Ord. No. 90; amended in its entirety 10-12-1966 by Ord. No. 97 (Ch. XXIII, Part 1, of the 1970 Code)]
A tax for general revenue purposes of 1% is hereby imposed on:
A. 
Earned income earned on and after January 1, 1966, by residents of the Borough of West Leechburg;
B. 
Earned income earned on and after January 1, 1966, by nonresidents of the said Borough for work done or services performed or rendered in the Borough of West Leechburg;
C. 
The net profits earned on and after January 1, 1966, by residents of the Borough of West Leechburg; and
D. 
The net profits earned on and after January 1, 1966, from the operation of businesses, professions or other activity, except corporations, conducted in the said Borough by nonresidents of the Borough of West Leechburg.
Section 13 of the said Act of 1965, P.L. 1257, No. 511,[1] is hereby adopted and incorporated by reference and made a part of this article, 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 for the preceding year as provided 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 in Subsection III-B(2) requiring quarterly returns, with accompanying payment of the tax, rather than the annual return and payment of the tax for the preceding year as set forth in Subsection III-B(1).
C. 
Provided the Income Tax Officer may provide by regulation for the making and filing of adjusted declarations of estimated net profits, and for the payment of the estimated tax on net profits in cases where a taxpayer who has previously filed a declaration of estimated net profits anticipates additional net profits not previously declared or finds that he has overestimated his anticipated net profits.
[1]
Editor's Note; Section 13 of the Local Tax Enabling Act, formerly 53 P.S. § 6913, was repealed by 2008, July 2, P.L. 197, No. 32, § 17, effective June 30, 2012
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.