[Adopted 3-31-1971]
[Amended 8-1-1995 by Ord. No. 1-95]
A tax of 1% is hereby levied on earned income received and on
net profits earned by persons within Bear Creek Township and by persons
who are residents of Bear Creek Township.
A.
The provisions of § 13 of the Local Tax Enabling Act, from
I, Definitions, through IX, Fines and Penalties, inclusive, are hereby
included in this article and incorporated herein by reference and,
as required by such Act, shall be construed to be a part of the tax
levied and assessed by this article.[1]
[1]
Editor's Note: See 53 P.S. § 6913.
B.
In accordance with the provisions of Subsection IIIA(1) of § 13,
the Supervisors of Bear Creek Township, as the governing body, elect
to require the filing of a declaration of estimated net profits and
quarterly payments.
C.
In accordance with the provisions of Subsection IIIA(4) of § 13,
the Income Tax Officer is authorized to provide by regulation for
the making and filing of adjusted declarations of estimated net profits,
et cetera, as set forth in such subsection.
D.
In accordance with the provisions of Subsection IIIB of § 13,
the Supervisors of Bear Creek Township, as the governing body, elect
to require every taxpayer to make and file a final return as set forth
in the first paragraph of such subsection.
E.
In accordance with the provisions of Subsection IIIB of § 13,
the Supervisors of Bear Creek Township, as the governing body, elect
to require every taxpayer who is employed for a salary, et cetera,
and who received any earned income not subject to withholding, to
make and file an annual return as set forth in the second paragraph
of such subsection.[2]
[2]
Editor's Note: Original Section 3, regarding payments
to political subdivisions, which followed this section, was repealed
8-1-1995 by Ord. No. 1-95.
The Supervisors of Bear Creek Township shall appoint, by resolution,
an Income Tax Officer, and such clerks, collectors, assistants and
employees as may be deemed necessary, for the assessment and collection
of taxes imposed by this article. The Supervisors may make a joint
agreement with other political subdivisions. The Supervisors of Bear
Creek Township shall, by resolution, determine the compensation to
be paid to the Income Tax Officer for his services and expenses, fix
the amount of the bond to be furnished by the Officer and designate
a custodian of such bond.
[Amended 8-1-1995 by Ord. No. 1-95]
The Supervisors of Bear Creek Township shall provide for not
less than one examination each year of the books, accounts and records
of the Income Tax Officer by a certified public accountant appointed
by them by resolution.[1]
[1]
Editor's Note: Original Section 6, regarding powers of
the Income Tax Officer, which followed this section, was repealed
8-1-1995 by Ord. No. 1-95.
