[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.[1]
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
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.