[Adopted as Ch. 24, Art. IV, Div. 2, of the
1974 Code]
A. The Income Tax Officer shall be selected, from time
to time, by resolution of the Council and shall receive such compensation
for his services and the expenses of his office as determined by the
Council.
B. Until changed by the Council, the Pennsylvania Municipal Services Company is charged with enforcement of Chapter
213, Article
II.
C. The Income Tax Officer shall have all of the powers
and duties and be subject to the penalties provided in the Local Tax
Enabling Act.
A. Each Income Tax Officer, before entering upon his
official duties, shall give and acknowledge a bond to the Borough.
If the Borough Council shall, by resolution, designate any bond previously
given by the Officer as adequate, such bond shall be sufficient to
satisfy these requirements.
B. Each such bond shall be joint and several, with one
or more corporate sureties, which shall be surety companies authorized
to do business in this commonwealth and duly licensed by the Insurance
Commissioner of this commonwealth.
C. Each bond shall be conditioned upon the faithful discharge
by the Officer and his clerks, assistants and appointees of all trusts
confided in him by virtue of his office, upon the faithful execution
of all duties required of him by virtue of his office, upon the just
and faithful accounting or payment over, according to law, of all
moneys and all balances thereof paid to, received or held by him by
virtue of his office and upon delivery to his successor or successors
in office of all books, papers, documents or other official things
held in right of his office.
D. Each such bond shall be taken in the name of the Borough
and shall be for the use of the Borough and for the use of such other
person or persons, including the Punxsutawney Area School District,
for whom money shall be collected or received or as his or her or
its interest shall otherwise appear in case of a breach of any of
the conditions thereof by the acts or neglect of the principal on
the bond.
E. The Borough and the Punxsutawney Area School District
may sue upon such bond in its own name for its own use.
F. Each such bond shall contain the name or names of
the surety company or companies bound thereon. The Borough shall fix
the amount of the bond at an amount equal to the maximum amount of
taxes which may be in the possession of the Officer at any given time.
G. The Borough may, at any time, upon cause shown and
due notice to the Officer and his surety or sureties, require or allow
the substitution or the addition of a surety company acceptable to
the Borough for the purpose of making the bond sufficient in amount,
without releasing the surety or sureties first approved from any accrued
liability or previous action on such bond.
H. The Borough shall designate the custodian of the bond
required by the Officer.
It shall be the duty of the Officer to collect and receive the taxes, fines and penalties imposed by Chapter
213, Article
II. It shall also be his duty to keep a record showing the amount received by him from each person or business paying the tax and the date of such receipt.
The Officer is authorized to establish different
filing, reporting and payment dates for taxpayers whose fiscal years
do not coincide with the calendar year.
A. The Officer and agents designated by him are hereby
authorized to examine the books, papers and records of any employer
or of any taxpayer or of any person whom the Officer reasonably believes
to be an employer or taxpayer in order to verify the accuracy of any
declaration or return or, if no declaration or return was filed, to
ascertain the tax due.
B. Every employer and every taxpayer and every person
whom the Officer reasonably believes to be an employer or taxpayer
is hereby directed and required to give to the Officer or to any agent
as designated by him the means, facilities and opportunity for such
examination and investigation as are authorized by this section.