Act 32 (53 P.S. § 6924.101 through 6924.901) and its
definitions, duties, directives, rules, regulations, powers and penalties
is hereby adopted by reference as if the same had been set forth fully
herein.
The collection and administration of the tax provided for in
this Ordinance shall be performed by the Tax Officer appointed by
the Tax Collection Committee. Said Tax Officer shall receive compensation
for services and expenses as determined by agreement between the TCC
and the Tax Officer. The Tax Officer shall have the powers as provided
for by the Local Tax Enabling Act.
No exemptions or credits based on age or income or any other
conditions are granted by this Ordinance. Nothing in this Ordinance
is intended to preclude or inhibit any credit or exemption imposed
by act of law or regulation.
This Ordinance shall be effective January 1, 2012. It is the
intention of the governing body of the Borough of West Mifflin that
this Ordinance shall provide procedural modifications only to the
previously adopted Earned Income Tax Ordinance, and no gap as to imposition
of the tax set forth herein should be inferred.