[Adopted 4-9-2012 by Ord. No. 389 (Ch. I, Part 12, of the 2013 Code of Ordinances)]
The Township of Spring (the "Township") and Wilson School District (the "School District") have negotiated an Agreement whereby and whereunder the Township will delegate to the School District the power and responsibility to exclusively collect Act 511 Business Privilege Tax and Mercantile Taxes levied by the Township, for the portion of the Township located within the geographic boundaries of the School District, so as to efficiently collect said certain taxes, which is in the best interests of the Township and the citizens of the Township.
This article is adopted pursuant to authority granted in:
A. 
The Pennsylvania Intergovernmental Cooperation Act, Act 177 of 1996 (53 Pa.C.S.A. § 2301 et seq.) as amended, or as it may be amended from time to time (the "Cooperation Act"); and
B. 
The Local Tax Enabling Act, Act 511 of 1965 (53 P.S. § 6924.101 et seq.) as amended or as it may be amended from time to time ("Act 511").
[Amended 2-11-2013 by Ord. No. 403]
The terms and conditions of the Intergovernmental Cooperation Agreement for Act 511 Tax Collection between the Township and the School District (the "Agreement") are as set forth in the Agreement entered into between the Township of Spring and Wilson School District, a copy of which is attached as Exhibit "A" to Ordinance 389, adopted April 9, 2012, and as amended per the First Amendment Intergovernmental Cooperation Agreement for Act 511 Tax Collection between the Township of Spring and the Wilson School District attached hereto as Exhibit "A" and made a part hereof in its entirety.[1]
[1]
Editor's Note: Said Agreement is on file in the Township offices.
The initial term of the Agreement shall be five years and shall continue for one-year periods thereafter unless and until terminated by either party in writing with 90 days' notice prior to the expiration of the then-current term.
The Township shall compensate the School District in an amount equal to 3.25% of the gross Mercantile Taxes and Business Privilege Taxes collected by the School District in accordance with the provisions of the Agreement referred to above.
All property shall be acquired, managed, or disposed of pursuant to the Agreement in accordance with the terms of the Agreement. No acquisition of real property or real estate is authorized.
No new entity has been created by the Agreement that would require employees, however in the event a new entity is subsequently created and granted authority by the Township and the School District to hire employees, then the new entity shall be empowered to enter into contracts for policies of group insurance and employee benefits for its employees. Independently the Township and the School District are responsible for their respective employees' policies for group insurance and employee benefits. (The intergovernmental cooperation agreement for the purpose of delegating collection of certain taxes by Wilson School District has been omitted due to length and may be viewed in its entirety at the Township office.)