The provisions of Section 6913 of the Local Tax Enabling Act,
P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et
seq. (1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania, are incorporated herein by
reference thereto; except to the extent that options are provided
in said Section 6913, this article designates the option selected,
and except as and where hereinafter specifically provided otherwise.
Every employer having an office, factory, workshop, branch,
warehouse, or other place of business within the Township of Carroll
who employ one or more persons, other than domestic servants, for
a salary, wage, commission or other compensation, shall register with
the Officer, deduct the tax imposed by this article on the earned
income of his employee or employees and shall make and file quarterly
returns and final returns and pay quarterly to the Officer the amount
of taxes deducted, all as provided in Section 6913, IV, of the Local
Tax Enabling Act.
The Earned Income Tax Officer shall be selected from time to
time by resolution of and shall receive such compensation for his
services and expenses as determined from time to time by the Board
of Supervisors. Such Officer shall have the powers and duties and
shall be subject to the penalties as provided in Section 6913, V,
VI, VII, of the Local Tax Enabling Act.
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2 of 1/2% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid, shall be
added and collected. Where suit is brought for the recovery of any
such tax, the person liable therefor shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.