For purposes of this subchapter, all terms defined in the Local Tax Enabling Act, 53 P.S. §§ 6924.101 et seq., shall have the meanings set forth therein, except as modified below. The following terms shall have the meanings set forth herein.
EFFECTIVE DATE. January 1, 2012.
LOCAL TAX ENABLING ACT. The Local Tax Enabling Act, 53 P.S. §§ 6924.101 et seq., and as amended in the future, including any regulations adopted by the Department of Community and Economic Development thereunder.
TAX. The tax on earned income and net profits imposed by this subchapter.
TAX OFFICER. The person or entity appointed as tax officer pursuant to the Local Tax Enabling Act to collect the tax in the TCD.
TAXPAYER. A person or business required under this subchapter or the Local Tax Enabling Act to file a tax return or to pay tax.
TAX RETURN. A form prescribed by the Department of Community and Economic Development, or by the Tax Officer, and approved by the TCC, for reporting the amount of tax or other amount owed or required to be withheld, remitted or reported under this subchapter or the Local Tax Enabling Act.
TAX YEAR. The period from January 1 to December 31 in a single calendar year.
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. The Northampton Tax Collection District, or any future tax collection district, to which the borough or any part of the borough is assigned under the Local Tax Enabling Act.
(Ord. 253-2011, passed 8-1-2011)