This article shall be known and may be cited as the "Borough
of Ephrata Earned Income Tax Ordinance."
All terms defined in the Local Tax Enabling Act shall have the
meanings set forth therein. The following terms shall have the meanings
set forth herein:
COLLECTOR
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901
et seq. while such numbering and provisions remain in effect under
Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et
seq. when such numbering and provisions become effective under Act
32, and as amended in the future.
TAX
The tax imposed by this article.
TAX RETURN
A form prescribed by the collector for reporting the amount
of tax or other amount owed or required to be withheld, remitted or
reported under this enactment or the Local Tax Enabling Act.
TAX YEAR
The period from January 1 to December 31.
TCC
The Tax Collection Committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
TCD
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
This governing body finds that minors of various age groups
have traditionally, and with judicial sanction, been considered as
comprising separate classes for many legislative purposes; and minors
under the age of 16 are generally unemancipated and subject to compulsory
school attendance and child labor laws, and therefore have limited
earned income and net profits and control of money such that enforcement
of reporting and collection of tax hereunder against them would yield
inconsequential amounts and be unduly difficult, expensive, and not
in the public interest. For these reasons, individuals under the age
of 16 years are exempt from liability for the tax.
Every individual receiving earned income or earning net profits
in any tax year shall file tax returns and pay tax in accordance with
the Local Tax Enabling Act.
Every employer shall register, withhold and remit the tax, and
file tax returns in accordance with the Local Tax Enabling Act.
The tax will be collected from individuals and employers by
the collector.
Individuals and employers are subject to interest, penalties,
costs and fines in accordance with the Local Tax Enabling Act, including
costs imposed by the collector in accordance with the Local Tax Enabling
Act.