The applicable provisions of the Open Space Lands Acquisition
and Preservation Act (32 P.S. § 5001 et seq.), as hereafter
amended, supplemented, modified, or reenacted by the General Assembly
of Pennsylvania, and the Local Tax Enabling Act (53 P.S. § 6924.101
et seq.), as hereafter amended, supplemented, modified, or reenacted
by the General Assembly of Pennsylvania, are incorporated herein by
reference thereto, except as and where hereinafter specifically provided
otherwise.
Every employer having an office, factory, workshop, branch,
warehouse, or other place of business within Lower Frederick Township
who employs one or more persons, other than domestic servants, for
a salary, wage, commission, or other compensation, shall register
with the Officer, deduct the tax imposed by this article on the earned
income of their employee or employees and shall make and file quarterly
returns and final returns and pay quarterly to the Officer the amount
of taxes deducted, all as provided in the Local Tax Enabling Act.
The Earned Income Tax Officer shall be the same person or entity
appointed by the Board of Supervisors of Lower Frederick Township
and/or Montgomery County to collect the Township's existing general
revenue earned income tax.
If for any reason the tax is not paid when due, interest and
an additional penalty shall be imposed on the amount of the unpaid
tax for each month or fraction thereof which the tax remains unpaid
in accordance with the Local Tax Enabling Act. Where suit is brought for recovery of any such tax, the
person liable therefor shall, in addition, be liable for the costs
of collection, interest, and penalties.
All ordinances or parts of ordinances which are inconsistent
herewith are hereby repealed, except that this article shall be construed
as a supplement to the existing article of Lower Frederick Township proposing an additional earned
income tax for open space purposes.
If any sentence, clause, section or part of this article is
for any reason found to be unconstitutional, illegal or invalid, such
unconstitutionality, illegality or invalidity shall not affect or
impair any of the remaining provisions, sentences, clauses, sections,
or parts of this article. It is hereby declared as the intent of the
Board of Supervisors of Lower Frederick Township that this article
would have been adopted had such unconstitutional, illegal or invalid
sentence, clause, section or part thereof not been included therein.
This article shall become effective January 1, 2021, and it
shall continue on a calendar year basis, thereafter, without annual
reenactment.