[Adopted 1-29-1968 by Ord. No. 17[1]]
[1]
Editor's Note: The original ordaining clause of this article reads
as follows: "Be it ordained and enacted by the Council of the Borough of Harveys
Lake, under the authority of the Local Tax Enabling Act (Act No. 511 of 1965)
and its amendments, as follows:"
A tax of 1% is hereby levied on earned income received and on net profits
earned by persons within Harveys Lake Borough and by persons who are residents
of Harveys Lake Borough. The effective date of this article is February 1,
1968, and the tax shall continue in force on a calendar-year basis or taxpayer
fiscal-year basis for each succeeding year thereafter.
A.
The provisions of Section 13 of the Local Tax Enabling
Act,[1] from "I. Definitions" through "IX. Fines and Penalties . . ."
inclusive, are hereby included in this article and incorporated herein by
reference and, as required by such act, shall be construed to be a part of
the tax levied and assessed by this article.
[1]
Editor's Note: See 53 P.S. § 6913.
B.
In accordance with the provisions of IIIA(1) of Section
13, the Council of the Borough of Harveys Lake, as the governing body, elects
to require the filing of a declaration of estimated net profits and quarterly
payments.
C.
In accordance with the provisions of IIIA(4) of Section
13, the Earned Income Tax Collector is authorized to provide by regulation
for the making and filing of adjusted declarations of estimated net profits,
et cetera, as set forth in such subsection.
D.
In accordance with the provisions of IIIB of Section
13, the Council of the Borough of Harveys Lake, as the governing body, elects
to require every taxpayer to make and file a final return as set forth in
the first paragraph of such subsection.
E.
In accordance with the provisions of IIIB of Section
13, the Council of the Borough of Harveys Lake, as the governing body, elects
to require every taxpayer who is employed for a salary, et cetera, and who
received any earned income not subject to withholding, to make and file an
annual return as set forth in the second paragraph of such subsection.
Section 14 of the Act of December 31, 1965 (P.L. 1257), known as "The
Local Tax Enabling Act," as the same may be amended from time to time, is
hereby incorporated herein by reference made thereto in its entirety.
The Council of the Borough of Harveys Lake by resolution shall appoint
an Earned Income Tax Collector and such Clerks, collectors, assistants and
employees as may be deemed necessary for the assessment and collection of
taxes imposed by this article. The Council may make a joint agreement with
other political subdivisions and may agree to appoint one person or agency
to collect taxes upon earned income imposed by other political subdivisions
and Harveys Lake Borough. The Council of the Borough of Harveys Lake shall
by resolution determine the compensation to be paid to the Earned Income Tax
Collector for his services and expenses, fix the amount of the bond to be
furnished by the Collector, and designate the custodian of such bond.
The Board of Auditors of Harveys Lake Borough shall audit at least once
each year the books, accounts and records of the Earned Income Tax Collector.
The Earned Income Tax Collector, in addition to the powers and duties
set forth in "V. Powers and Duties of Officer" as set forth in Section 13
of the Local Tax Enabling Act, shall also have the powers set forth in Sections
18, 19, 20 and 21 of such act in relation to collection of taxes, which sections
are hereby incorporated herein by reference made thereto in their entirety
Where the interpretation or terms or provisions of this article are
not in accordance with or in compliance with the provisions of the Local Tax
Enabling Act of 1965, as amended from time to time, the provisions of said
act are intended to be ordained and enacted by this article as fully as though
incorporated, set forth and made part of this article.
Should any portion whatsoever of this article be held invalid or unenforceable
for any reason by any court of competent jurisdiction, such portion shall
be deemed severable, but only to the extent of such holding, and such holding
shall not affect the remaining portions hereof.
All ordinances or parts of ordinances inconsistent herewith be and the
same are hereby repealed.
This article shall take effect on the first of February 1968.
