The provisions of the Open Space Lands Act,
Act 153 of 1996, 32 P.S. § 5001 et seq., as amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania, are
incorporated herein by reference hereto. Additionally, the provisions
of Section 6913 of the Local Tax Enabling Act, P.L. 1257, No. 511,
December 31, 1965, 53 P.S. §§ 6901-6924 (1982), as
amended, supplemented, modified or reenacted by the General Assembly
of Pennsylvania, are incorporated herein by reference thereto; except
that, to the extent that options are provided in said Section 6913,
this article designates the option selected, and except as and where
hereinafter specifically provided otherwise.
Every employer having an office, factory, workshop,
branch, warehouse, or other place of business within Skippack Township
who employs one or more persons, other than domestic servants, for
a salary, wage, commission, or other compensation shall register with
the Income Tax Officer, deduct the tax imposed by this article on
the earned income of his/her employee or employees and shall make
and file quarterly returns and final returns and pay quarterly to
the Income Tax Officer the amount of taxes deducted, all as provided
in Section 6913 IV of the Local Tax Enabling Act.
The Income Tax Officer shall be the same person
or corporation appointed by the Board of Supervisors of Skippack Township
to collect the existing general revenue earned income tax.
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% (1/2%) of the amount of the unpaid
tax for each month or fraction thereof which the tax remains unpaid,
shall be added and collected. Where suit is brought for 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.