All terms defined in the Local Tax Enabling Act shall have the
meanings set forth therein. The following terms shall have the meanings
set forth herein:
COLLECTOR
The Berks County Earned Income Tax Collection Bureau.
[Amended 7-5-2016 by Ord.
No. 305-2016]
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901
et seq. while such numbering and provisions remain in effect under
Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et
seq. when such numbering and provisions become effective under Act
32, and as amended in the future.
TAX
All local earned income taxes, other taxes, penalties, interest
and costs that the collector collects on behalf of the taxing authority
under the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq.
or other statutory law.
[Amended 7-5-2016 by Ord.
No. 305-2016]
TAXPAYER
An employer or taxpayer that is liable for tax.
[Added 7-5-2016 by Ord.
No. 305-2016]
TAX RETURN
A form prescribed by the collector for reporting the amount
of tax or other amount owed or required to be withheld, remitted,
or reported under this enactment or the Local Tax Enabling Act.
TAX YEAR
The period from January 1 to December 31.
TCC
The Tax Collection Committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
TCD
Any tax collection district to which the taxing authority
or any part of the taxing authority is assigned under the Local Tax
Enabling Act.
Although credits and deductions against the tax are permitted
under certain circumstances as provided in applicable law and regulations,
no individuals are exempt from tax based on age, income, or other
factors.
Every individual receiving earned income or earning net profits
in any tax year shall file tax returns and pay tax in accordance with
the Local Tax Enabling Act.
Every employer shall register, withhold, and remit the tax,
and file tax returns in accordance with the Local Tax Enabling Act.
The tax will be collected from individuals and employers by
the collector.
[Amended 7-5-2016 by Ord.
No. 305-2016]
A. Individuals
and employers are subject to interest, penalties, costs, and fines
in accordance with the Local Tax Enabling Act, including costs imposed
by the collector in accordance with the Local Tax Enabling Act.
B. The taxing
authority acknowledges the collector may engage one or more third-party
collection agencies to pursue and collect delinquent tax in situations
where the amount of delinquent tax owed is relatively small and it
is therefore cost-prohibitive for the collector to dedicate the upfront
resources necessary to pursue such delinquent tax. The taxing authority
hereby approves of the imposition on and collection of a fee from
any delinquent taxpayer by any third-party collection agency engaged
by the collector, provided such fee does not exceed 25% of the amount
of tax collected from any such taxpayer.