This article shall be known and may be cited as the "Manor Township
Earned Income Tax Ordinance."
All terms defined in the Local Tax Enabling Act shall have the meanings set forth therein. 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.
LOCAL TAX ENABLING ACT
The Local Tax Enabling Act, as set forth in 53 P.S. § 6901
et sq., 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.
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.
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 authorization by
the Local Tax Enabling Act.
The primary purpose of this article is to conform to the earned
income and net profits tax currently imposed by the Local Tax Enabling
Act, as amended and restated by Act 32 of 2008, and to do so within the time frame required by Act 32.
Any prior enactment imposing a tax on earned income or net profits
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enactment conflicting with the provisions of this article is rescinded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 in any manner 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 or penalty or to punish
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 or net profits in force immediately
prior to the effective date.