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 article 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.
Any person whose total earned income and net profits from all sources is less than $12,000 for any calendar year in which the tax is levied is exempt from the payment of the earned income tax for that calendar year. Any person claiming this exemption must comply with the procedure set forth in §
187-27A to claim said exemption. No other exemptions or credits based on age or other conditions are granted by this article. Nothing in this article is intended to preclude or inhibit any credit or exemption imposed by act of law or regulation.
This article shall be effective immediately. It is the intention
of the governing body of the Borough of Dormont that this article
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.