A tax for general revenue purposes in the amount of
1% is hereby imposed on earned income, including inter alia, salaries,
wages, commissions, bonuses, incentive payments, fees, tips and other
compensation received by residents of the Township of West Brandywine,
Chester County, Pennsylvania, on earned income, including inter alia,
salaries, wages, commissions, bonuses, incentive payments, fees, tips,
and other compensation received by nonresidents of the Township of
West Brandywine, Chester County, Pennsylvania, for work done or services
performed or rendered in the Township of West Brandywine, Chester
County, Pennsylvania, and on the net profits received from businesses,
professions or other activities conducted by residents of the Township
of West Brandywine, Chester County, Pennsylvania, and the net profits
received from businesses, professions or other activities conducted
in the Township of West Brandywine, Chester County, Pennsylvania,
by nonresidents of the Township of West Brandywine, Chester County,
Pennsylvania, during the taxable period beginning on the first day
of January 1973, and continuing for each taxable year thereafter.
The tax shall not apply to wages or compensation paid to persons on
active military service, periodic payments for sickness and disability
other than regular wages received during a period of sickness, disability
or retirement or payments arising under workmen's compensation act,
occupational disease acts and similar legislation, or payments commonly
recognized as old age benefits, retirement pay or pensions paid to
persons retired from service after reaching a specific age or after
a stated period of employment or payments commonly known as public
assistance, or unemployment compensation payments made by a governmental
agency or payments to reimburse expenses or payments made by employers
or labor unions for wage and salary supplemental programs, including,
but not limited to, programs covering hospitalization, sickness, disability
or death, supplemental unemployment benefits, strike benefits, social
security and retirement shall not be considered as "wages" under this
article.