[Ord. 652, 12/15/1993, § 1]
The Borough Council may, by resolution, from time to time appoint,
remove and reappoint, a professional delinquent tax collection service
having such skills, experience, resources, bonding and insurance as
Council shall deem appropriate, to collect the delinquent ad valorum
real estate taxes, per capita taxes, occupational privilege taxes
and wage taxes levied by the Borough, but unpaid, and to remit the
same to the treasury of the Borough.
[Ord. 652, 12/15/1993, § 2]
The appointment of such a delinquent tax collector shall be
conditioned upon the execution and delivery to the Borough of a written
contract by the collector setting forth the terms of the collections
in form and content satisfactory to the council, together with such
bond and evidence of insurance as the Council deems appropriate. The
Council may agree to pay such a delinquent tax collector such fees
or commissions as Council shall deem appropriate from time to time.
[Ord. 652, 12/15/1993, § 3]
The Borough Secretary shall promptly deliver to such duly-appointed
delinquent tax collection service the return of all uncollected ad
valorum real estate taxes delivered by the elected Borough Tax Collector,
together with the Borough records for uncollected per capita and occupational
privilege taxes as soon as may be practical after the close of the
calendar year in which they were levied, together with the Borough
records for uncollected wage taxes as soon as may be practical after
the due date for filing of final returns for the year.
[Ord. 652, 12/15/1993, § 4]
1.
For purposes of this Part, the word "delinquent" shall mean:
A.
As to ad valorum real estate taxes, per capita taxes and occupational
privilege taxes: taxes due and payable for the preceding calendar
years, whether or not liened or reduced to judgment.
B.
As to wage taxes: taxes due and payable after the last date for filing
the final wage tax return in April of the following year.
2.
For purposes of this Part, the term "wage tax" shall be synonymous
with the term earned income tax.
[Ord. 652, 12/15/1993, § 5]
Council may, by resolution, authorize the delinquent tax collector
to collect a reasonable service charge, handling and processing fee,
or similar fee for collecting the taxes, provided that such fees and
charges do not exceed those provided in the tax collector's agreement
with the Borough.
[Ord. 652, 12/15/1993, § 6]
Council may, by resolution, and from time to time, adopt, amend
and rescind regulations governing the collection of wage or earned
income taxes not inconsistent with the provisions of Act 511.
