This article shall be known and may be cited as the "Earned
Income Tax Ordinance of the City of Lock Haven."
This article is hereby enacted pursuant to the authority granted
by the Local Tax Enabling Act, P.L. 1257, known as Act No. 511 of
1965, effective January 1, 1966, as amended through in Act 166 of
2002 and Act No. 32 of 2008, 53 P.S. § 6924.101 et seq.
(known as the "Local Tax Enabling Act," and herein referred to as
the "Act").
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 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 power as provided
for by the Local Tax Enabling Act.
This article shall be effective January 1, 2012, It is the intention
of the Council of the City of Lock Haven that this article shall,
except for providing an earned income tax for nonresidents, 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.