Township of Hempfield, PA Chapter 7 Business Privilege Tax Collector

[HISTORY: Adopted by the Board of Supervisors of the Township of Hempfield 2-14-1983 as Ord. No. 83-4. Amendments noted where applicable.]

GENERAL REFERENCES

Business privilege tax — See Ch. 79, Art. IV.

§ 7-1 Title.

This chapter shall be known and referred to as the "Hempfield Township Business Privilege Tax Collector Appointment Ordinance."

§ 7-2 Appointment of Collector.

Central Tax Bureau of Pennsylvania, Inc., with offices presently located at 300 Mount Lebanon Boulevard, Pittsburgh, Pennsylvania 15234, is hereby appointed as the Tax Collector for the collection of the taxes due and owing from all legal entities and persons as defined by the Hempfield Township Business Privilege Tax Ordinance, Ordinance No. 83-1, Section 3.[1] This appointment is made pursuant to the authority granted by the Hempfield Township Business Privilege Tax Ordinance, Ordinance No. 83-1, Section 8;[2] and by authority of the Local Tax Enabling Act, Section 10, being the Act of December 31, 1965, P.L. 1257, § 10 (53 P.S. § 6910).

[1] Editor's Note: See Ch. 79, Art. IV, § 79-42.

[2] Editor's Note: See Ch. 79, Art. IV, § 79-47.

§ 7-3 Powers and duties.

The Tax Collector appointed herein shall have all of the powers and duties specifically granted and reasonably implied in the Hempfield Township Business Privilege Tax Ordinance, Ordinance No. 83-1[1] and the Local Tax Enabling Act, being the Act of December 31, 1965, P.L. 1257, § 1 et seq., as amended (53 P.S. § 6901 et seq.). In addition to those duties prescribed by ordinance and/or the Acts of the General Assembly (herein noted), the Collector shall provide those services as are enumerated in a certain written proposal submitted to Hempfield Township by letter dated the fifth day of January 1983.

[1] Editor's Note: See Ch. 79, Art. IV.

§ 7-4 Compensation.

The compensation to be paid to the Collector herein appointed shall be on a commission basis of 2 1/2% of all revenues collected. Revenues for computation-of-commission purposes shall include all taxes, fines, penalties and interest actually received by Hempfield Township; except, however, that a minimum charge by the Collector may be made of $2 per active account for three years if the percentage rate of collection for such three-year period does not equal $2 and further except that Hempfield Township may agree from time to time for payment of additional compensation in the case of the collection of delinquent taxes where costs of collection are unusual.