All terms defined in the Local Tax Enabling Act, 53. P.S. § 6924.101
et seq. shall have the meanings set forth herein.
Every resident 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 and this article.
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act and
this article.
The tax will be collected from residents and employers by the
Tax Officer as appointed by the Schuylkill County Tax Collection Committee.
Residents and employers are subject to interest, penalties,
costs, and fines in accordance with the Local Tax Enabling Act, including
costs imposed by the Tax Officer in accordance with authorization
by the TCC having jurisdiction.
The provisions of this article are severable and if any of its
provisions are ruled by a court invalid or unconstitutional, such
decision shall not affect or impair any of the remaining provisions
of this article. It is declared to be the intention of the Borough
that this article would have been adopted if such invalid or unconstitational
provision had not been included.
The provisions of this article shall become effective on January
1, 2012.