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 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 provisions of this enactment 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 enactment. It is declared to be the intention of the governing
body that this enactment would have been adopted if such invalid or
unconstitutional provision had not been included.
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. 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.