[Adopted 9-12-1966 (Ch. 81 of the 1971 Code)]
The Tax Collector shall posses and perform the powers and duties possessed and performed by the collectors of the several townships throughout the State of New Jersey, along with the duties and powers set forth herein. In addition thereto, the Tax Collector shall act as Treasurer of the Borough and collect, have, hold and receive all moneys assessed or raised by taxation or assessment for any purpose within the Borough and all fees for licenses, fines, penalties and other moneys belonging to the Borough.
The Tax Collector shall conduct his business in an office provided by the Borough Council in the Borough Hall.
The Tax Collector shall be in attendance in the office provided for him in the Borough Hall on such days in each week during the months next preceding the month in which taxes become delinquent as the governing body may by resolution designate.
The Tax Collector shall enter, in suitable books to be kept for the purpose, the sums received by him each day for taxes, with the names of the persons on whose account the same shall have been paid, shall keep a record and account of the finances of the Borough, and shall, within 60 days after the end of the fiscal year or when otherwise required by the Council, make and furnish a report thereof, with a detailed and true statement of all moneys received by him and disbursed therefrom and for what purposes, from the commencement of his official year to the date of his report, or for such period as the Council may require, and a list of delinquent taxpayers for the previous year. He shall file the report, with two copies of said statement and said list of delinquents, with the Borough Clerk within the time hereinbefore specified or when otherwise required by the Council.
In addition to the annual report and statement required by § 35-6 of this article, the Collector shall, when requested by the Council, render to it a true and full account of all moneys collected by him as such Collector up to the time of such account and of all payments made by him out of said moneys and for what purpose and shall also, when required by resolution of said Council, deposit in any bank or banking institution designated by it all moneys then in his hands or thereafter collected or received by him for any purpose, in the corporate name of such Borough, subject to drafts thereon, to be signed by the Mayor, attested by the Borough Clerk and countersigned by the Collector.
The Tax Collector shall make daily deposits of his receipts in the bank or banking institution designated for such purposes by the Borough Council.