IN ACCORDANCE WITH SECTION 13, ARTICLE V, SUBSECTION (c) OF THE PENNSYLVANIA LOCAL TAX ENABLING ACT ("LTEA"), COMMONLY REFERRED TO AS "ACT 511," 53 P.S. § 6913(V)(c), THE FOLLOWING RULES AND REGULATIONS ARE PRESCRIBED AND ENFORCED TO MATTERS PERTAINING TO THE ADMINISTRATION OF THE EARNED INCOME TAX RESOLUTION AND/OR ORDINANCES. WHILE THE REGULATIONS DO NOT SPECIFY PARTICULAR TAXING JURISDICTIONS, THEY APPLY TO ALL THOSE DISTRICTS WHICH HAVE APPOINTED BERKHEIMER AS EARNED INCOME TAX ADMINISTRATOR. ACCEPTANCE OF THESE RULES AND REGULATIONS ARE APPROVED UPON ENTERING A CONTRACTUAL AGREEMENT BETWEEN THE DISTRICTS AND BERKHEIMER   AND SHALL BE IN EFFECT AT THE SAME TIME THE ARTICLES OF AGREEMENT ARE ACCEPTED. REVISIONS, ADDITIONS, OR DELETIONS, IF ANY, MADE IN BEHALF OF ANY DISTRICT, ARE CONTAINED IN THE ADDENDUM ATTACHED TO THESE RULES AND REGULATIONS.