Rules applicable to individuals who engage in an occupation
in multiple jurisdictions or have multiple employers are as set forth
in the Regulations.
Every individual who is self-employed, or whose tax for any
other reason is not deducted by an employer under Section 605 of this
Enactment shall file a tax return and pay the tax directly to the
Collector. Except as otherwise stated in the Regulations, every such
individual engaged in an occupation within the Taxing Authority at
any time after the effective date and on or before March 31, shall
file a tax return and pay the full amount of the tax to the Collector
on or before April 30. Except as otherwise stated in the Regulations,
every such individual who has not previously paid the full amount
of the tax, who engages in an occupation within the Taxing Authority
at any time in any of the three-month periods ending June 30, September
30, and December 31, shall file a tax return and pay the full amount
of the tax to the Collector on or before the following July 30, October
30 and January 30, respectively. Every individual who is self-employed
or whose tax for any other reason is not deducted by an employer under
§ 605 of this Enactment, shall follow this same procedure
every tax year.
By virtue of engaging in an occupation within the boundaries
of the Taxing Authority, both resident and nonresident individuals
are subject to the tax.
The Lancaster County Tax Collection Bureau, also doing business
as Middletown Area Tax Collection Bureau, is appointed Collector according
to the terms of a tax collection agreement as presented this date
or previously executed. The officers of this Taxing Authority are
authorized to take any actions necessary or appropriate to carry out
the terms of this Enactment and the tax collection agreement.
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.
This Enactment restates, reenacts and amends Chapter
24, Part
3, of the Code of Ordinances of the Borough of Elizabethtown in order to comply with Act 7 of 2007, but that prior enactment or all or part of any other prior enactment conflicting with the provisions of this Enactment is rescinded insofar as the conflict exists. So far as they are the same as enactments in force immediately prior to the adoption of this Enactment, the provisions of this Enactment are intended as a continuation of such prior enactment and not as 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 in any manner by adoption of this Enactment. The provisions of this Enactment shall not affect any act done or liability incurred, nor shall they affect any suit or prosecution pending or to be initiated to enforce any right or penalty or to punish offense under the authority of any enactment in force prior to the adoption of this Enactment. Subject to the foregoing provisions of this Section, this Enactment shall supersede and repeal on the effective date any enactment levying an occupation privilege tax in force immediately prior to the effective date.
This Enactment is adopted and enacted November 15, 2007.