All terms defined in the Local Tax Enabling Act shall have the
meanings set forth in said Act, 53 P.S. § 6924.101 et seq.
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 Harborcreek.
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 article.
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 article 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 tax and file
tax returns in accordance with the Local Tax Enabling Act, 53 P.S.
§ 6924.101 et seq.
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, 53 P.S. § 6924.101 et seq.
The primary purpose of this article is to confirm the earned
income and net profits currently imposed to the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008, 53 P.S. § 6924.101
et seq., and to do so within the time frame required by Act 32. Any
prior enactment imposing a tax on earned income or net profit of individuals
is amended and restated in its entirety to read as stated in this
article. Any other prior enactment or part of any prior enactment
conflicting with the provisions of this article is rescinded insofar
as the conflict exists. To the extent the same as any enactment in
force immediately prior to adoption of this article, the provisions
of this article are intended as a continuation of such prior enactment
and not as a new enactment. If this article is declared invalid, any
prior enactment levying a similar tax shall remain in full force and
effect and shall not be affected by adoption of this article. If any
part of this article is declared invalid, the similar part of any
prior enactment levying a similar tax shall remain in effect and shall
not be affected by adoption of this article. The provisions of this
article shall not affect any act done or liability incurred, nor shall
such provisions affect any suit or prosecution pending or to be initiated
to enforce any right and penalty or to punish an offense under the
authority of any enactment in force prior to adoption of this article.
Subject to the foregoing provisions of this section, this article
shall amend and restate on the effective date any enactment levying
a tax on earned income and net profits in force immediately prior
to the effective date.