For purposes of this article, all terms defined in the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq., shall have
the meanings set forth therein. In addition, the following terms shall
have the meanings set forth herein, unless the context shall clearly
indicate otherwise:
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
article.
TAX OFFICER
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax in the TCD.
TAX RETURN
A form or forms prescribed by the Department of Community
and Economic Development, or by the Tax Officer with the approval
of the TCC, 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 in a single calendar
year.
TAXPAYER
A person or business required under this article or the Local
Tax Enabling Act to file a tax return or to pay tax.
TCC
The Tax Collection Committee established to govern and oversee
the collection of 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.
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