[Adopted 2-14-1977 by Ord. No. 388 (Ch. 24, Part 5, of the
1992 Code of Ordinances)]
[Added 6-12-1978 by Ord. No. 397; amended 5-4-2020 by Ord. No. 4-20]
A discount of 2% of the amount of the real estate tax and the
per capita tax levied by the Borough of Mount Joy in any year shall
be allowed on the full amount of the tax for that year if paid by
a taxpayer before May 1 of that year. Those taxes shall be payable
at their net amount between May 1 and June 30. On and after July 1
of every year, a penalty set each year by ordinance or resolution
of Borough Council shall be added to the taxes by the Tax Collector
and collected by the Tax Collector. If Borough Council fails to set
a penalty for a calendar year, the penalty shall be 10%, which shall
be added to the taxes by the Tax Collector and collected by the Tax
Collector.
The Tax Collector shall receive for the collection of Borough
taxes from and after January 1, 1978, a commission of 1% of the amount
of Borough taxes collected by the Tax Collector.
The Tax Collector shall, on or before the tenth day of each
month, pay over to the Borough all monies collected as taxes during
the previous month, except that, during the period of April 1 to June
1, inclusive, the Tax Collector shall pay over weekly to the Borough
all monies collected as taxes for the previous week. All payments
of tax monies shall be accompanied by a report of the taxes collected;
this report shall include the names of the taxables, the amounts collected
from each, along with discounts granted or penalties applied, if any,
and the total amount received, discounts granted and penalties applied
to date. The Borough Council, at its option, may prescribe the form
of the Tax Collector's report.
[Added 11-4-2002 by Ord. No. 4-02]
The Borough hereby appoints the locally elected Tax Collector
as the municipal officer authorized to provide tax certifications
upon request by the public and hereby authorizes said Tax Collector
to assess and collect, as compensation for providing such additional
service, a fee of $10 per certification requested.
