[Amended 7-9-2014 by Ord.
No. 988]
A. The Elected Tax Collector ("Tax Collector") for the Borough of Emsworth
("Borough") shall collect real estate taxes, per capita taxes and
occupation taxes which may be levied and assessed by the Borough.
B. The Tax Collector, on or before the tenth of each month, shall pay
over to the Borough or deposit in a bank account designated by the
Borough all moneys collected as taxes during the previous month.
C. The Tax Collector shall provide receipts to taxpayers providing a
self-addressed, stamped envelope as required by law.
D. The Tax Collector, at any time on demand of the Borough, shall exhibit
any duplicate in his or her possession showing the uncollected taxes
as of any date.
E. The Tax Collector, on or before the 10th day of each month, shall
provide a true, verified statement ("statement"), in writing on a
form approved by the Department of Community and Economic Development,
to the Secretary of the Borough for all taxes collected for the Borough
during the previous month, giving the names of taxables, the amount
collected from each, along with discounts granted or penalties applied,
if any, and the total amount of taxes received, discounts granted
and penalties applied.
F. The Tax Collector shall include with each statement a reconciled
monthly Tax Collector's report for each type of tax collected
for each taxing district. The report shall be reconciled from the
tax duplicates to the amount of taxes remaining to be collected.
G. If the Tax Collector does not provide the statement, including the
reconciled reports, within the prescribed time period, the Borough
shall impose a late filing fee in accordance with 72 P.S. § 5511.25.
The late filing fees shall be the maximum amount allowed by law. Currently,
the fees are:
(1) Twenty dollars for each day or part of day excluding Saturdays, Sundays
and holidays, for the first six days that a statement with the reconciled
reports is overdue.
(2) Ten dollars for each day after such sixth day.
(3) The maximum fee payable with respect to a single statement is $250.
H. The above-described late filing fees shall automatically update to
the maximum fees allowable by law without further action by the Borough.
I. The Borough may waive, wholly or partially, the late filing fee if
the Borough determines that there is reasonable cause for failure
to timely file the statement with the reconciled reports.
J. The Borough shall receive an overdue statement with the reconciled
reports even if any late filing fee due has not been paid, but the
statement shall not be deemed filed until all fees are filed. No further
late filing fees shall be incurred upon the submission of the overdue
report, even though it is not considered filed.
K. The Borough is authorized to deduct the amount of any unpaid late
fee from any fees or renumeration due to the Tax Collector.
The Tax Collector shall and will, before entering
upon the duties of the office, enter into a surety bond to the Commonwealth
of Pennsylvania for all taxes to be collected by the Tax Collector
and the Borough shall be liable to pay that percentage of said bond
premium as the total Borough taxes appear.
On or before 18 months from the date upon which
any such tax levied and assessed by the Borough becomes delinquent,
the Tax Collector shall and will report all such delinquent taxes
in the hands of the collector of delinquent taxes, or in the hands
of the Solicitor for collection and/or liening as the case may be.