Evolution has been described as fact and theory, fact not theory, only a theory, not a fact, multiple theories, not fact, and neither fact, nor theory.. The disagreements among these statements, however, have more to do with the meaning of words than the substantial issues and these are discussed below.
A local income tax is a special tax on earned income collected by local governments like counties, cities, and school districts. Fourteen states including Pennsylvania allow local governments to collect an income tax.
The combined area local code is used to distinguish areas where a portion of a city overlaps another taxing jurisdiction, resulting in a total local tax rate that would exceed 2 percent. The Comptroller can make the necessary adjustments to the total local tax rate to maintain a 2 percent rate for these unique areas.