The provisions of Section 6913 of the Local Tax Enabling Act,
P.L. 1257, No. 511, December 31, 1965, 53 P.S. §§ 6901
through 6924 (1982), as hereafter amended, supplemented, modified
or reenacted by the General Assembly of Pennsylvania, are incorporated herein by reference thereto; except 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 the Borough of Muncy
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 his 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,
53 P.S. § 6924.501.
The Earned Income Tax Officer shall be selected from time to
time by resolution of, and shall receive such compensation for his
services and expenses as determined from time to time by the Borough
Council. Such officer shall have the powers and duties, and shall
be subject to the penalties as provided in the Local Tax Enabling
Act, 53 P.S. § 6924.510.
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% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid, shall be
added and collected. Where suit is brought for the 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.