This article shall be known and may be cited as the "Act 205
Tax Ordinance."
This article is enacted under and pursuant to the authority
of Act 205 of December 18, 1984 (P.L. 1005, No. 205), and its amendments,
specifically 53 Pa. C.S.A. § 895.101 et seq.
This article is enacted in compliance with the procedural requirements
of 53 Pa. C.S.A. § 6904 et seq., known as the "Local Tax
Enabling Act."
An annual tax for revenue funding of the severely distressed
pension(s) of the City of Scranton in the amount of 0.75% is hereby
imposed on the earned income received and net profits earned by nonresidents
for work done, services performed, business conducted and income earned
within the City of Scranton.
H.A.B. Berkheimer Tax Administrator shall be charged with the
responsibility of collection of the pension tax herein contained and
shall promptly remit payment to the City of Scranton of all collections
of the same. H.A.B. Berkheimer Tax Administrator shall put in place
procedures for the efficient collection on the behalf of and distribution
to the City of Scranton. Collection for 2014 and employer withholding
of same shall commence in the fourth quarter of the fiscal year and
will be done on a pro-rata basis for 2014.