The tax shall be collected by the duly elected
or appointed Tax Collector of the Borough in the same manner and at
the same time or times as other Borough taxes are collected in accordance
with the Local Tax Collection Law of 1945, as amended, and subject to the penalties prescribed therein.
The compensation of the Tax Collector for the
collection of such tax shall be the same as fixed from time to time
by the Borough Council for the collection of other Borough taxes.
It is the intent of this article and there is
hereby conferred upon the Tax Collector all the powers, together with
all the duties and obligations, to the same extent and as fully as
provided for in the Local Tax Collection Law of 1945, as amended.