[Ord. 12/1/1967, § 1]
A tax of 1% is hereby levied on earned income received and on
net profits earned during the calendar year 1968 (A) by persons within
the Borough of Wyoming, and (B) by persons who are residents of the
Borough of Wyoming, the effective date of this Part is January 1,
1968, and the tax shall continue in force thereafter on a calendar
year basis.
[Ord. 12/1/1967, § 2]
1.
The provisions of § 13 of the Local Tax Enabling Act, from
"I. Definitions" through "IX. Fines and Penalties. . . ." inclusive,
are hereby included in this Part 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 Part.
2.
In accordance with the provisions of III.A(1) of § 13,
the Council of the Borough of Wyoming, as the governing body, elect
to require the filing of a declaration of estimated net profits and
quarterly payments.
3.
In accordance with the provision of III.A(4) of § 13, the
Income Tax Officer is authorized to provide by regulation for the
making and filing of adjusted declarations of estimated net profits,
etc., as set forth in such subsections.
4.
In accordance with the provisions of III.B of § 13, the
Council of the Borough of Wyoming, as the governing body, elect to
require every taxpayer to make and file a final return as set forth
in the first paragraph of such subsection.
5.
In accordance with the provisions of III.B of § 13, the
Council of the Borough of Wyoming, as the governing body, elect to
require every taxpayer who is employed for salary, etc., and who received
any earned income not subject to withholding to make an file an annual
return as set forth in the second paragraph of such subsection.
[Ord. 12/1/1967, § 3]
The Council of the Borough of Wyoming shall appoint by resolution
an Income Tax Officer and such clerks, collectors, assistants and
employees as may be deemed necessary for the assessment and collection
of tax imposed by this Part. 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
subdivision and the Borough of Wyoming. The Council of the Borough
of Wyoming shall by resolution determine the compensation to be paid
to the Income Tax Officer for his services and expenses, fix the amount
of the bond to be furnished by the officer, and designate the custodian
of the said bond.
[Ord. 12/1/1967, § 4]
The Council of the Borough of Wyoming shall provide for not
less than one examination each year of the books, accounts and records
of the Income Tax Collector by a certified public accountant appointed
by them by resolution.
[Ord. 12/1/1967, § 5]
The Income Tax Officer, in addition to the powers and duties
set forth in "V. Powers and Duties of Officer" as set forth in § 13
of the Local Tax Enabling Act, shall also have the powers set forth
in §§ 18, 19, 20 and 21 of such Act in relation to
collection of taxes, which sections are hereby incorporated herein
by reference.
[Ord. 12/1/1967, § 7]
The Local Tax Enabling Act (Act 511 or 1965) is by reference
incorporated in and made a part of this Part.
