The following paragraphs of § 13 of
the Local Tax Enabling Act, Act No. 511 of 1965, are incorporated herein by reference thereto, as if set
forth at length therein:
Section
|
Title
|
---|
I
|
Definitions
|
II
|
Imposition of Tax
|
III
|
Declaration and Payment of Tax
|
IV
|
Collection at Source
|
V
|
Powers and Duties of Officer
|
VI
|
Compensation of Income Tax Officer
|
VII
|
Suit for Collection of Tax
|
VIII
|
Interest and Penalties
|
IX
|
Fines and Penalties for Violation of Ordinances
or Resolutions
|
[Amended 3-7-2001 by Ord. No. 563-01]
The Council of the Municipality of Murrysville
hereby elects that, on or before April 15 of the current year, every
taxpayer making a net profit or earned income make and file with the
Director of the Department of Tax Collection, on a form prescribed
or approved by the Director, a declaration of his estimated net profit
or earned income during the period beginning January 1 and ending
December 31 of the current year and further, to pay the Director of
the Department of Tax Collection in four equal quarterly installments
the tax due thereon, as follows: the first installment at the time
of filing the declaration, and the other installments on or before
June 15 of the current year, September 15 of the current year and
January 15 of the succeeding year, respectively.
[Amended 3-7-2001 by Ord. No. 563-01; 7-3-2002 by Ord. No.
601-02]
It shall be the duty of the Director of the
Department of Tax Collection of the Municipality of Murrysville or
any other designated receiver of taxes to collect and receive the
taxes imposed by this article, in accordance with adopted rules and
regulations of the Municipality of Murrysville Council.. It shall also be the duty of the Director of the Department
of Tax Collection of the Municipality of Murrysville or any other
designated receiver of taxes, in addition to keeping records now required
by law, to keep a record showing the amount received by him for each
taxpayer and the date of such receipt. Said Director of the Department
of Tax Collection shall be selected from time to time by resolution
of the Council of the Municipality of Murrysville and shall receive
such compensation for his services and expenses as determined from
time to time by the Council of the Municipality of Murrysville. Such
Director shall have the powers and duties and be subject to the penalties
provided in the Local Tax Enabling Act. He shall also be required
to post such bond as may be required by the laws of the Commonwealth
of Pennsylvania.
[Amended 3-7-2001 by Ord. No. 563-01]
The various books and records of the Director
of the Department of Tax Collection, as required hereby, shall be
audited as set forth and provided for in § 11 of the Local
Tax Enabling Act.
[Added 1-16-1968 by Ord. No. 27-68]
Notwithstanding any other provision hereof,
this article shall continue in effect from year to year with all dates
set forth herein applicable to the then-current year or succeeding
year.