Except as otherwise specified in this section, all terms used
in this article which are also defined in the Local Tax Enabling Act
(LTEA) (53 P.S. § 6924.101 et seq.) as amended from time
to time, shall have the same meanings when used in this article, and
the definitions contained in the LTEA are incorporated herein by reference,
as amended from time to time. However and notwithstanding the forgoing,
following terms shall have the following meanings when used in this
article:
COLLECTOR
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the Tax.
GOVERNING BODY
The Board of Supervisors of the Township of Maidencreek,
Berks County, Pennsylvania.
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 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 law and regulations,
no individuals are exempt from 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 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.
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 imposing a
tax on earned income or net profits of individuals is amended and
restated in its entirety to read as stated in this enactment as of
the effective date below. Any other 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 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 by adoption
of this enactment. If any part of this enactment is declared invalid,
the similar part of any prior enactment levying a similar tax shall
remain in effect and shall not be affected 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 amend and restate on the effective
date any enactment levying a tax on earned income or net profits in
force immediately prior to the effective date.