This article is enacted pursuant to the authority granted by
the act of the General Assembly of the Commonwealth of Pennsylvania
known as the "Local Tax Enabling Act," 53 P.S. § 6924.101
et seq., as restated by the requirements of Act 32 of 2008. The provisions
hereof shall become effective on the first day of January, 2012, and
shall continue in effect from year to year thereafter without annual
enactment until altered, amended or rescinded by appropriate action
of the Board of Supervisors of Union Township.
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 person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax.
GOVERNING BODY
The Board of Supervisors of the Township of Union, Berks
County, Pennsylvania.
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
The tax imposed by this enactment.
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.
TAXPAYER
An employer or taxpayer that is liable for tax.
[Added 6-20-2016 by Ord.
No. 2016-3]
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 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 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.
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.
[Added 6-20-2016 by Ord.
No. 2016-3]
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 taxpayer.