         |
 |
The Northampton County Tax Collection Committee (“TCC”) is a government entity created and organized under Act 32 of 2008, 53 P.S. § 6924.501 et seq., which amended and restated the Local Tax Enabling Act (“LTEA”), 53 P.S. § 6901 et seq. Under Act 32, the TCC is required to appoint a tax collector to collect earned income and possibly other taxes on a county-wide basis, and to oversee tax collection within the Northampton County Tax Collection District (“TCD”). The following school districts and municipalities are within the TCD: the School Districts (8) of Bangor Area, Bethlehem Area, Easton Area, Nazareth Area, Northampton Area, Pen Argyl Area, Saucon Valley, and Wilson Area; the Cities (2) of Easton and Bethlehem; the Boroughs (19) of Bangor, East Bangor, Portland, Roseto, Fountain Hill, Freemansburg, Riegelsville, Nazareth, Stockertown, Tatamy, Bath, Chapman, Northampton, Pen Argyl, Wind Gap, Hellertown, Glendon, West Easton, and Wilson; and the Townships (17) of Upper Mt. Bethel, Washington, Bethlehem, Hanover, Forks, Lower Mt. Bethel, Palmer, Bushkill, Lower Nazareth, Upper Nazareth, Allen, East Allen, Lehigh, Moore, Plainfield, Lower Saucon, and Williams. These school districts and municipalities are referred to herein as “taxing authorities.” |