[Adopted 4-18-1950 by Ord. No. 320 (Ch. I, Part 9, of the
1980 Code of Ordinances)]
From and after the effective date of this article, the Tax Collector
shall make a true and verified statement in writing to the Borough
Council, on or before the 10th day of each month, for all taxes collected
during the previous month, giving the names of the taxables, the amount
collected from each and the total amount of taxes received. Forms
for the monthly report by the Tax Collector shall be provided by the
Council.
The Tax Collector shall make a complete settlement of all taxes
for each year with the Borough Secretary, who is hereby appointed
settlement officer, not later than the first day of June of the year
succeeding the one for which the taxes were levied, unless such time
shall be extended by resolution of Council.
Upon final settlement of a tax duplicate as provided in this
article, the Tax Collector shall take an oath or affirmation, in writing
and subscribed by the Tax Collector, that he has made a true and just
return of all taxes collected by him and that he has returned all
unpaid real estate tax to the office of the County Commissioners of
the County of Huntingdon as provided by the Acts of Assembly; an exact
copy of such taxes that were returned to the County Commissioners
shall be filed with the Borough Secretary. The said oath or affirmation
by the Collector shall also state that he has demanded from all corporations,
political subdivisions, firms or individuals employing persons owing
occupation taxes, or having in possession unpaid commissions or earnings
belonging to any person or persons owing occupation taxes, by written
notice and demand containing the name of the taxable and the amount
of tax due. Such oath or affirmation shall be administered by the
Borough Secretary, who is hereby empowered to administer the same,
and shall be filed with the said Secretary.
[Adopted 7-18-1979 by Ord. No. 880 (Ch. I, Part 1, § 2,
of the 1980 Code of Ordinances)]
The commission of the Tax Collector of the Borough of Mount
Union, for collection of such Borough taxes as he shall be required,
by law or ordinance, to collect, shall be 2% of taxes collected by
him at face and during the discount period and 5% of taxes collected
by him after the discount period.