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.
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.