[Adopted 2-11-2013 by Ord. No. 2013-04[1]]
A.
Beginning in January, 2014, the date of commencement of the term
of office of the Tax Collector of Manheim Township to be elected in
the municipal election to be held in November 2013, the Tax Collector
of the Township, as tax collector for the Township for all taxes levied
by the Township other than taxes which are levied by the Township
under and pursuant to the Act of December 31, 1065, P.L. 1257, No.
511, as amended, known as the Local Tax Enabling Act ("Local Tax Enabling
Act"),[1] and for which the Township has and shall designate other
tax collectors, shall receive as annual compensation for collection
of the taxes of the Township the sum of $9,000, payable according
to the following schedule:
(2)
Three thousand one hundred fifty dollars shall be payable at such time as the Tax Collector provides to the Secretary the report provided in § 99-13 of the Code, that shows collections deposited on behalf of the Township equal to 50% of the base billing.
(3)
One thousand eight hundred dollars shall be payable at such time as the Tax Collector provides to the Secretary the report provided in § 99-13 of the Code that shows collections deposited on behalf of the Township equal to 75% of the base billing.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B.
The total annual compensation due to the Tax Collector, as tax collector
of such Township taxes, shall not be due or paid to the Tax Collector
until such time as the Tax Collector shall have made affidavit with
respect to such tax notices, and shall have complied with the requirements
of the Local Tax Collection Law, 1945, May 25, P.L. 1050, § 8,
as amended.[3]
[3]
Editor's Note: See 72 P.S. § 5511.8.
The Tax Collector of the Township, as tax collector for such
taxes of the Township, shall maintain an office at 1840 Municipal
Drive with full-time hours from March 15 to April 30 and June 15 to
June 30. Office hours will be a minimum of four hours per day the
balance of the year.
The Tax Collector of Manheim Township, as tax collector for
such taxes of the Township, shall:
A.
Deposit in the name of the Township, upon a daily basis, all moneys
collected as such taxes during that day, in a distinct account of
the bank, banking institution or trust company designated by resolution
of the Board of Commissioners of the Township as the depository of
Township funds. The designated depository shall pay interest to the
Township on the average daily balance of the moneys so deposited by
the Township Treasurer, and shall be fully qualified pursuant to,
and comply with, all requirements of the Township Code.
B.
Make a true, verified statement, in writing, upon a weekly basis,
to the Secretary of the Township for all such taxes collected for
the Township during that week, giving the names of taxables, the amount
collected from each, along with discounts granted or penalties applied,
if any, and the total amount of taxes received, discounts granted
and penalties applied.
C.
Prepare and submit to the Secretary of the Township a monthly tax
collection report that lists the total outstanding taxes at the beginning
of the month and reconciles collections, additions, and exonerations
to arrive at the outstanding taxes at the end of the month. This report
is to be submitted by the 10th of the following month. A list of outstanding
taxable properties with base amounts that are turned over to the County
of Lancaster as delinquent will be provided with appropriate reports.
D.
Transfer to the Township's general fund bank account all taxes received
on a weekly basis during April and on a monthly basis the rest of
the year upon submission of the monthly tax collection report.
The Tax Collector of the Township shall provide written certifications
of such taxes owed to the Township by a taxpayer, process duplicate
tax bills, and process duplicate tax payment receipts, upon the written
request of taxpayers or their agent and upon the payment of the then-current
fees as established by the Board of Commissioners. The Tax Collector
shall charge and collect a fee in penalty for returned checks in the
amount of the then-current fee established by the Board of Commissioners.
All fees collected by the Tax Collector under this section shall be
tabulated and reported to the Board of Commissioners at the request
of the Board, but, at a minimum, on a quarterly basis.
[Added 1-10-2022 by Ord. No. 2022-02]
A.
The Board
is authorized to approve by resolution the Tax Collector of Manheim
Township's appointment of a Deputy Tax Collector for the assessment
and collection of taxes. The Deputy Tax Collector shall be authorized
to receive and collect any and all of the taxes in like manner and
with like authority as the Tax Collector.
B.
Upon the appointment of a Deputy Tax Collector, the Tax Collector of Manheim Township may delegate to the Deputy Tax Collector the duties, responsibilities and other services of the Tax Collector of Manheim Township set forth in §§ 99-13 and 99-14. The Tax Collector of Manheim Township will not be required to maintain an office or maintain office hours as long as the Deputy Tax Collector maintains an office that is available for residents and taxpayers during those hours required by § 99-12.
C.
Upon the appointment of a Deputy Tax Collector, the Board may by resolution adjust the compensation of the Tax Collector of Manheim Township from what is set forth in § 99-11 to reflect that the duties and responsibilities of the Tax Collector have been delegated to the Deputy Tax Collector. The Tax Collector of Manheim Township shall still be entitled to be reimbursed for any reasonable out-of-pocket expenses incurred as part of the Tax Collector of Manheim Township's official duties.
