[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, § 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.