All terms defined in the Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., 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.
TAX
The tax imposed by this enactment.
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.
Although credits and deductions against the tax are permitted
under certain circumstances as provided in applicable laws and regulations,
no individuals are exempt from the tax based on age, income, or other
factors.
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 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 authorization by the TCC having jurisdiction.
The primary purpose of this enactment is to conform the earned
income and net profits tax currently imposed to the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008, and to do so
within the time frame required by Act 32. Any prior enactment or part
of any prior enactment conflicting with the provisions of this enactment
is rescinded insofar as the conflict exists. To the extent the enactment
is the same as any enactment in force immediately prior to adoption
of this enactment, the provisions of this enactment are intended as
a continuation of such prior enactment and not as a new enactment.
If this enactment is declared invalid, any prior enactment levying
a similar tax shall remain in full force and effect and shall not
be affected in any manner by adoption of this enactment. The provisions
of this enactment shall not affect any act done or liability incurred,
nor shall such provisions affect any suit or prosecution pending or
to be initiated to enforce any right or penalty or to punish an offense
under the authority of any enactment in force prior to adoption of
this enactment. Subject to the foregoing provisions of this section,
this enactment shall supersede and repeal, on the effective date,
any enactment levying a tax on earned income or net profits in force
immediately prior to the effective date.