§ 188-71. Definitions.

All terms defined in the Local Tax Enabling Act shall have the meanings set forth therein. The following terms shall have the meanings set forth herein:

COLLECTOR

The person or entity appointed as Tax Officer pursuant to the Local Tax Enabling Act to collect the tax.

EFFECTIVE DATE

January 1, 2012.

GOVERNING BODY

The Board of Commissioners of Lower Moreland Township.

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.

TAX

The tax imposed by this enactment.

TAXING AUTHORITY

Lower Moreland Township.

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 enactment or the Local Tax Enabling Act.

TAX YEAR

The period from January 1 to December 31.

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.

THIS ENACTMENT

This article.