[Adopted 11-1-1976 by Ord. No. 348 as Part 3, Art. 321, of
the 1976 Code]
The following annual taxes are hereby imposed
for general revenue purposes:
A.
An annual tax of 1% on wages, salaries, commissions
and other earned income of individuals who are residents, beginning
January 1, 1968, and annually thereafter.
B.
An annual tax of 1% of the net profits earned on and
after January 1, 1968, of businesses, professions and other activities
conducted by residents of Evans City Borough, and annually thereafter.
All provisions of Section 13 of Act. No. 511
of the 1965 Session, known as "The Local Tax Enabling Act,"[1] are incorporated herein and made a part hereof as to definitions,
imposition of tax, declaration and payment, net profits, earned income,
earned income not subject to withholding, collection at source, powers
and duties of officers, compensation of income of tax officer, suits
for collection of tax, interest and penalties, fines and penalties
for violation of this Article. All elective procedures enuring to
the borough under Section 13 shall hereafter be determined and established
by subsequent motions.
[1]
Editor's Note: See 53 P.S. § 6913.
