ORDINANCE NO. 114

AN ORDINANCE OF KENNETT TOWNSHIP AMENDING ORDINANCE 113, ADOPTED AUGUST 18, 1997, BY INCREASING THE TAX IMPOSED THEREBY FROM ONE-HALF OF ONE PERCENT (1/2%) ON EARNED INCOME AND NET PROFITS TO A ONE PERCENT (1%) TAX ON EARNED INCOME AND NET PROFITS EARNED ON OR AFTER JANUARY 1, 1998.

            Pursuant to the authority of the Local Tax Enabling Act (Act of December 31, 1996 P.L. 1257; 53 P.S. §6901, et seq. as amended), the Kennett Township Board of Supervisors ordains:

Section 1.  Section II, Imposition of Tax, of Ordinance 113, adopted August 18, 1997, is amended to change the earned income tax imposed as of January 1, 1998, from one-half of one percent (1/2%) to one percent (1%), so that Section II shall read in its entirety as follows:

II.        IMPOSITION OF TAX

A.  An earned income tax, for general revenue purposes, in the amount of one-half of

            one percent (1/2%) is hereby imposed on the following:

1.    Earned income earned on or after October 1, 1997, and to December 31, 1997,

                 by persons residing in Kennett Township;

2.    Earned income earned on or after October 1, 1997, and to December 31, 1997,

                 in  Kennett Township by nonresidents of Kennett Township; and

3.    Net profits earned on or after October 1, 1997, and to December 31, 1997, in

                 in Kennett Township.

B.     An earned income tax, for general revenue purposes, in the amount of one percent (1%) is hereby imposed on the following:

1.      Earned income earned on or after January 1, 1998, by persons residing in

Kennett Township;

2.      Earned income earned on or after January 1, 1998, in Kennett Township by

nonresidents of Kennett Township; and

3.      Net profits earned on or after January 1, 1998, in Kennett Township.

Ordinance No. 114

Page 2

C.     The tax levied hereunder shall relate to and be imposed upon salaries, wages,

commissions, bonuses, incentive payments, fee, tips and other compensations

herein defined as earned income paid by an employer on his behalf to a person

employed by him subject to the tax, as well as upon any resident person of

Kennett Township.  The tax levied hereunder also relates to and is imposed

upon the net profits earned on the operation of a business, profession or other

activities by those who conduct the business, profession or other activity in Kennett Township.  The earned income tax shall continue in force without annual reenactment until this ordinance shall be repealed or the rate of the tax changed.

Section 2.  In all other respects, the Board of Supervisors ratifies and confirms the terms of Ordinance 113.

ENACTED AND ORDAINED this 24^th day of November, 1997.

                                                                        KENNETT TOWNSHIP

                                                                        BOARD OF SUPERVISORS

Attest:

                                                                        _________________________

                                                                        Charles G. Shoemaker

_________________

Secretary-Treasurer

                                                                        _________________________

                                                                        Michael E. Elling

                                                                        __________________________

                                                                        James C. Henderson