An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, further providing for recapture of tax, for register for earned income and occupational privilege taxes, for collection of taxes, for audits of earned income taxes and for earned income taxes; providing for the consolidated collection and uniform distribution of local income taxes; establishing the Income Tax Collection Advisory Committee within the Department of Community and Economic Development; further providing for collection of delinquent taxes, for penalties and for costs of delinquent tax collection; making editorial changes; and making repeals.