[Added 8-7-2017; amended
at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The purpose of this article is to regulate earned income tax
as authorized under the General Municipal Law, 53 P.S. § 6926.321.
For the purpose of this article the terms used herein are defined
as follows:
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid shall be added
and collected. Where suit is brought for the recovery of any such
tax, the person liable therefor shall, in addition, be liable for
the costs of collection and the interest and penalties herein imposed.
This article is adopted pursuant to the Act of Assembly, known
as the "Local Tax Enabling Act," being Act No. 511 of the 1965 Legislature,
signed into law by the Governor of Pennsylvania, December 31, 1965,
effective January 1, 1966.
[Added 8-7-2017]
In the event that any individual section or provision within
this article shall be found invalid, the invalidity shall pertain
only to the specific section, and all other aspects of this article
shall remain in full force and effect.