[Adopted 5-10-2012 by Ord. No. 2164, approved 5-10-2012]
Borough Council of the Borough of Carlisle is given the authority to establish deadlines by which the elected Borough Tax Collector (the "Tax Collector") shall pay over taxes collected to the Borough and the authority to impose late filing fees under the Local Tax Collection Law, 72 P.S. § 5511.25, as amended. Borough Council believes it is in the best interest of the Borough and its citizens, for whom services of the Borough are provided, to have promptly available to the Borough the funds collected by the Tax Collector in order to meet its fiscal obligations and, until such funds are utilized, have the funds available for immediate investment. In this regard, the imposition of late fees will assist in ensuring that taxes collected will be paid over promptly and reports by the Tax Collector are timely made.
The Tax Collector shall pay to the Borough taxes collected in accordance with the following requirements:
A. 
All Borough taxes collected by the Tax Collector during the discount period of each year shall be paid over to the Borough weekly, by Wednesday of the week following collection.
B. 
All Borough taxes collected by the Tax Collector during the last 14 days of the face period shall be paid over to the Borough weekly, by Wednesday of the week following collection. Taxes collected during the remaining portions of the face period shall be paid over biweekly pursuant to Subsection D below.
C. 
All Borough taxes collected by the Tax Collector during the penalty period of each year shall be paid over biweekly pursuant to Subsection D below, until November 15, when, until the end of the year, they shall be paid over to the Borough weekly, by Wednesday of the week following collection.
D. 
All Borough taxes collected by the Tax Collector during any other period not covered by the preceding subsections, but during the year billed, shall be paid over to the Borough biweekly, by the Wednesday of the week following the two-week collection period.
E. 
All prior-year Borough taxes collected by the Tax Collector shall be paid over to the Borough by the 10th day of each month following the month in which collection was made.
F. 
If the due date for pay over of any taxes shall fall on a Borough holiday, then the date to pay over the taxes shall be the next business day for the Borough. If a week is split between the different collection periods, such as if the discount period ends midweek, then the provision of this article requiring the quickest pay over of taxes shall apply for that week. Any collections received on Saturday or Sunday shall be deemed received on the following Monday. Any report or statement for taxes collected shall be due at the same time as pay over of taxes is required.
G. 
Annually, the Borough may publish a schedule showing the date payments are due pursuant to this section, for the assistance of the Tax Collector.
A. 
All taxes described in § 66-7A through D above are required to be paid over on a Wednesday. If any report or statement for such taxes is not received by the Borough by Friday of the week in which it was due, then a late filing fee shall be imposed beginning on the Monday following the date upon which it was due.
B. 
The taxes described in § 66-7E above are required to be paid over by the 10th day of the month following collection. If any report or statement for such taxes is not received by the Borough or postmarked by the 10th of the month following the month of collection, then a late filing fee shall be imposed beginning on the 11th day of the month following the month of collection.
A. 
The late filing fees imposed by § 66-8A and B above shall be in the amount of $20 per day for the first six days and in the amount of $10 for each day thereafter. Said late fee shall begin on either the Monday following a Wednesday due date or on the 11th of a month following the month of collection, as the case may be. For purposes of a late fee, a "day" shall not include a Saturday, Sunday or a Borough holiday.
B. 
Late filing fees may be waived if the Borough determines that there was a reasonable cause for delay.
C. 
Nothing in this article shall be preclude the Borough from charging interest as allowed by law for failure of the Tax Collector to pay over taxes to the Borough as required by this article.
Any overdue statement or report which is not accompanied by the appropriate late filing fee shall be accepted, but not deemed filed, as provided by law.