[HISTORY: Adopted by the Borough Council of the Borough of Catasauqua 6-4-1962 by Ord. No. 485 (Ch. I, Secs. 85 to 86, of the 1962 Code). Amendments noted where applicable.]
There is hereby created a department to be known as the "Earned Income Tax Department," which shall administer the provisions of Earned Income Tax Ordinance No. 397 of the Borough of Catasauqua, as enacted and reenacted, and, further, administer the provisions of any ordinance or agreement providing for reciprocity in the collection and transmission of earned income or wage taxes between the Borough of Catasauqua and any other municipality and the provisions of any agreement for collection of such taxes for Catasauqua Union School District as may be approved by Borough Council of Borough of Catasauqua and Catasauqua Union School District.
Pursuant to Section 5 of Ordinance No. 435 of the Borough of Catasauqua, the Borough Manager is hereby appointed Income Tax Officer ex officio, and, as such, shall perform all the duties of such office as provided in Ordinance No. 397, as enacted and reenacted, and he is hereby authorized to organize the Department hereby created and employ such help as may be necessary for the proper administration of the duties of said Department, at all times subject to the approval of the Borough Council of the Borough of Catasauqua.