[Adopted 2-13-1969 by Ord. No. 744; amended in its entirety 11-14-1989 by Ord. No.
899 (Ch. 1, Part 1D, of the 1989 Code)]
The compensation of the Borough's Tax Collector for the
collection of taxes shall be $4,000 per year.
[Adopted 7-12-2011 by Ord. No. 1012]
This article imposes a duty on the elected Tax Collector to
comply with the Pennsylvania Tax Collectors Manual and to file written,
dated, signed and verified reports to Borough Council as provided
herein. The Tax Collector is obligated to make all tax collection
deposits in an interest-bearing bank account with FDIC insurance;
the interest earned and taxes collected shall be paid in their entirety
to the Borough in accordance with the schedule of reporting in this
section.
A. The written report shall include the type of tax, name of the taxpayer(s),
the street address, block and lot number, the amount paid, applicable
discounts, penalties and costs, the date of payment, name of the payor
bank and check number.
B. The Tax Collector shall include with his report a check payable to
Wilmerding Borough in the full amount of all sums reported to have
been collected in the written report.
C. Reports shall be filed on a weekly basis during the months of April
through July and must be filed monthly during the balance of the year.
D. Monthly reports must be filed no later than the 10th day of the month
following the month for which the Tax Collector is reporting. Weekly
reports must be filed for the calendar week commencing on April 1
and thereafter from the eighth day through the 14th, and so forth
for each week or a portion of a week through July 31. Such weekly
reports shall be filed no later than the seventh day of the week following
the week for which the Tax Collector is reporting.
If a Tax Collector fails to comply with the above reporting
requirements, a late fee is hereby imposed in the amount of $20 for
each day or portion of a day for the first six days when the report
is overdue. Thereafter, the late fee shall be $10 per day. Saturdays,
Sundays and holidays shall be excluded from this calculation. The
total late fee for any calendar year shall not be in excess of $250.
If the late fee remains unpaid for a period of 60 days from when it
was assessed by Council at a regular meeting, Council is authorized
to deduct such unpaid amount from any fees or remuneration due the
Tax Collector.