[HISTORY: Adopted by the Borough Council of the Borough of
Lewistown as indicated in article histories. Amendments noted where
applicable.]
[Adopted 2-10-2014 by Ord. No. 2014-4]
Beginning Wednesday, March 5, 2014, and on or before each Wednesday
thereafter, the Elected Tax Collector shall pay over to the Treasurer
of the Borough of Lewistown at the Treasurer's office situated
in the Lewistown Municipal Building, 2 East Third Street, Lewistown,
Pennsylvania 17044, all tax moneys collected during the previous week,
together with supporting documents in relation thereto, and take his/her
receipt for the same.
For purposes of § 67-1, hereinbefore, taxes shall be deemed "collected" when the moneys (i.e., the check, cash, etc.) are received by a Tax Collector.
Interest on tax moneys collected and not timely paid over to the Treasurer of the Borough of Lewistown at the Treasurer's office situated in the Lewistown Municipal Building, 2 East Third Street, Lewistown, Pennsylvania 17044, in accord with § 67-1, hereinbefore, shall be imposed at the legal rate of 6% per annum.
The Elected Tax Collector shall on or before the 10th day of
each month continue to file his/her true verified statement for all
taxes collected for the Borough of Lewistown for the previous month
in accord with the provisions of the Local Tax Collection Law and,
specifically, in accord with § 25 (72 P.S. § 5511.25)
thereof. If the Elected Tax Collector does not provide the statement,
including the reconciled reports, within the prescribed period per
law, a late filing fee payable by the Elected Tax Collector is imposed
in the maximum amounts payable as more fully set forth in § 25
(72 P.S. § 5511.25), as it may be amended.
If the Wednesday on which taxes collected by the Elected Tax
Collector are due and payable over to the Borough of Lewistown pursuant
to this article is a legal holiday in the Commonwealth of Pennsylvania,
such taxes collected and in a Tax Collector's possession shall
be paid over to the Borough of Lewistown, as aforesaid, on the next
business day immediately subsequent thereto.
The Treasurer, the President or Vice President of Borough Council,
and the Borough Manager of the Borough of Lewistown and its Borough
Council shall be authorized to take all actions in accordance with
this article to effectuate the intent thereof.
[Adopted 8-11-2014 by Ord. No. 2014-11]
The Borough Council of the Borough of Lewistown (the "Borough")
finds that the Borough Tax Collector provides, on request, tax certifications
and/or duplicate tax bills for properties located in the Borough of
Lewistown. Further, the Borough Council finds that on occasion the
Tax Collector is charged fees for tax payments returned for insufficient
funds. The Borough desires to establish a fee that will adequately
cover the costs of providing tax certifications and duplicates and
cover bank fees for checks returned due to insufficient funds. The
Borough Council of the Borough of Lewistown finds that as a condition
precedent to the charging of fees and costs by the Tax Collector for
tax certifications and duplicates and/or bad check fees, the Borough
Council must enact an ordinance authorizing such fees and costs. Failure
to do so would cause the Tax Collector to violate the State Ethics
Act.
The Borough of Lewistown hereby imposes a fee of $10 to be assessed
to each person or entity requesting a certificate or statement regarding
current and/or delinquent taxes from the Lewistown Borough Tax Collector
for each certificate or statement of current and/or delinquent taxes
provided by the Tax Collector. Fees collected for tax certifications
shall be placed in the Tax Collector's general fund. This fee may
be changed from time to time, as deemed reasonable and prudent, by
resolution of the Borough Council of the Borough of Lewistown and
without the necessity of the amendment of this article.
The Borough of Lewistown hereby imposes a fee of $10 to be assessed
to each person or entity requesting a duplicate tax bill from the
Lewistown Borough Tax Collector for each duplicate tax bill provided
by the Tax Collector. Fees collected for tax duplicates shall be placed
in the Tax Collector's general fund. This fee may be changed from
time to time, as deemed reasonable and prudent, by resolution of the
Borough Council of the Borough of Lewistown and without the necessity
of the amendment of this article.
The Borough of Lewistown hereby imposes a fee of $40 per check
returned by the financial institution on which it is drawn to the
Lewistown Borough Tax Collector for tax or other payments returned
due to insufficient funds, a closed account or otherwise. Fees collected
for bad checks shall be placed in the Tax Collector's general fund.
This fee may be changed from time to time, as deemed reasonable and
prudent, by resolution of the Borough Council of the Borough of Lewistown
and without the necessity of the amendment of this article.
