[Adopted 2-19-1980 by Ord. No. 402]
A tax of 1% for general revenue purposes is hereby imposed on the following:
A. 
Earned income received on and after January 1, 1980, by residents of the Borough of Palmerton.
B. 
Earned income received on and after January 1, 1980, by nonresidents of the Borough of Palmerton for work done or services performed or rendered in said Borough.
C. 
The net profits earned on and after January 1, 1980, by residents of the Borough of Palmerton.
D. 
The net profits earned on and after January 1, 1980, from the operation of businesses, professions or other activity, except corporations, conducted in the Borough of Palmerton by nonresidents of said Borough.
A. 
Section 13 of the Act of 1965, P.L. No. 1257,[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:
(1) 
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).
(2) 
In the case of earned income, the Borough elects to require the filing of an annual final return by every taxpayer as provided in the first paragraph of Subsection III-B.
(3) 
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).
[1]
Editor's Note: Former Section 13 was repealed by Act 32 of 2008, effective 6-30-2012. See now 53 P.S. § 6924.101 et seq.
B. 
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/she has overestimated his anticipated net profits.
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.
This article is enacted under the authority of the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.