[Adopted 10-8-1991 by Ord. No. 873 as Ch. 103, Art. VIII,
of the 1991 Code; amended in its entirety at time of adoption of Code
(see Ch. 1, General Provisions, Art. III)]
The duly qualified and elected Tax Collector of the Borough
shall exercise all authority to collect all taxes, except those imposed
pursuant to the Local Tax Enabling Act.[1] The Collector shall have the same powers, rights, privileges,
duties and obligations as set forth in the Act of March 1949, known
as the "Public School Code of 1949."[2] The Collector is empowered to collect delinquent taxes,
other than delinquent taxes imposed pursuant to the Local Tax Enabling
Act. The Collector shall be permitted to deduct and retain as a full
compensation for the collection of Borough taxes a commission of 1 1/2%
upon all taxes collected at face or discount and 3% on all delinquent
taxes collected.
