[Adopted 12-13-1965 by Ord. No. 410; amended in its entirety 11-9-2011 by Ord. No. 812[1]]
[1]
Editor’s Note: This ordinance also provided for an effective date of 1-1-2012. A complete copy of the former provisions (Ord. No. 410, as amended by Ord. No. 698) is on file in the Borough offices.
A. 
This article is enacted pursuant to the authority granted by the Local Tax Enabling Act, P.L. 1257, known as Act No. 511 of 1965, effective January 1, 1966, as thereafter amended through in Act 166 of 2002 and Act No. 32 of 2008, 53 P.S. § 6924.101 et seq. (known as and herein referred to as the "LTEA").
B. 
The provisions contained herein are made for the purpose of amending and supplementing Ordinance No. 410 adopted on December 13, 1965.[1]
[1]
Editor's Note: A complete copy of Ord. No. 410, as amended by Ord. No. 698, is on file in the Borough offices.
The Borough Council of Westmont Borough hereby adopts by reference the LTEA and the amended provisions of Act 32 of 2008 (53 P.S. § 6924.101 through 53 P.S. § 6924.901) and its definitions, duties, directives, rules, regulations, powers and penalties as if same had been set forth fully herein, and as the same may be amended hereafter.
A tax at the rate of 1% to be shared equally with the school district on each dollar is hereby imposed and reenacted on all earned income and net profits, as defined by Act 32, earned by residents of the Borough of Westmont and on all earned income and net profits earned by nonresidents of the Borough of Westmont employed in or receiving work assignments within the Borough of Westmont. All changes shall remain in effect on a calendar year basis without annual reenactment unless the rate of tax is subsequently changed.
The collection and administration of the tax provided for in this article shall be performed by the Tax Officer appointed by the Cambria County Tax Collection Committee ("CCTCC"). Said Tax Officer shall receive such compensation for his/her services and expenses as determined from time to time by the CCTCC. Such Tax Officer shall administer and have the powers and duties as provided for by Act 32 and the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.; 53 P.S. § 6901 et seq.
This article shall be effective January 1, 2012. It is the intention of the Borough Council of Westmont Borough that this article shall provide procedural modifications only to the previously adopted Earned Income Tax Ordinance,[1] and no gap as to imposition of the tax set forth herein shall be inferred.
[1]
Editor's Note: A complete copy of the former provisions (Ord. No. 410, as amended by Ord. No. 698) is on file in the Borough offices.