(A) All terms defined in the Local Tax Enabling Act shall have the meanings set forth therein.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOROUGH. The Borough of Topton, Berks County, Pennsylvania.
COLLECTOR. The Berks County Tax Collection Commission, d/b/a Berks County Earned Income Tax Collection Bureau.
ENACTMENT. This subchapter.
EFFECTIVE DATE. January 1, 2012.
GOVERNING BODY. The Council of the Borough of Topton.
LOCAL TAX ENABLING ACT. The Local Tax Enabling Act, as set forth in 53 P.S. §§ 6901 et seq. 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.
ORDINANCE. This Ord. 2011-3 of the Borough of Topton, Berks County, Pennsylvania.
TAX. All local earned income taxes, other taxes, penalties, interest and costs that the Collector collects on behalf of the Taxing Authority under the Local Tax Enabling Act, 53 P.S. § 6924.101, et seq., or other statutory law.
TAXPAYER. An employer or taxpayer that is liable for tax.
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 subchapter or the Local Tax Enabling Act.
TAX YEAR. The period from January 1 to December 31.
TAXING AUTHORITY. The Borough of Topton.
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.
(Ord. 2011-3, passed 11-14-2011; Ord. 4-2016, passed 10-10-2016)