§ 408-64. Levy of tax.

A. 

For police, fire or emergency services, road construction or maintenance or for the reduction of property taxes, a tax is hereby levied upon the privilege of engaging in an occupation within the corporate limits of the Borough of Walnutport during the fiscal year of 2008 and all proceeding fiscal years. Each natural person who exercises such privilege for any length of time during the year shall pay a tax in the amount of $52 in accordance with the provisions of this article. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Walnutport.

B. 

Restricted use. Any municipality deriving funds from the local service tax may only use the funds for:

(1) 

Emergency services, which shall include emergency medical services, police services and/or fire services.

(2) 

Road construction and/or maintenance.

(3) 

Reduction of property taxes.

(4) 

Property tax relief through implementation of a homestead and farmstead exclusion in accordance with 53 Pa.C.S.A. Ch. 85, Subch. F (relating to homestead property exclusion).

(5) 

The Borough shall use no less than 25% of the funds derived from the Local Services Tax for emergency services.

(6) 

In the event that the Borough decides to implement a homestead and farmstead exclusion for purposes of providing property tax relief, the Borough shall comply with the terms and conditions set forth in Act 7-2007, which terms and conditions are incorporated in this article by reference and made a part hereof.

Editor's Note: See 53 P.S. § 6924.310 et seq.