[Ord. 621, 12/14/1983; as amended by Ord. 723, 12/10/2002, § 1]
The compensation of the Tax Collector for collection of the Borough tax on real estate shall be 2% of the tax collected prior to delinquency. The compensation of the Tax Collector for collection of delinquent real estate taxes shall be 3% of the tax collected. His or her compensation for collection of those other Borough taxes of which he or she is the designated collector shall be fixed by Council from time to time.
[Ord. 621, 12/14/1983; as amended by Ord. 633, 12/10/1985, § 1]
All taxpayers subject to payment of taxes assessed or levied by the Borough, except taxes on earned income and net profits, mercantile licenses, occupation privileges, real estate transfers and business privileges (which exceptions are levied and imposed under the Local Tax Enabling Act, 1965, P.L. 1257, as amended and supplemented) shall be entitled to a discount of 2% on the amount of tax paid if payment is made of the whole amount of the tax due within two months after the date of the tax notice. Every taxpayer who fails to make payment of any such tax charged against him for four months after the date of the tax notice shall be charged a penalty of 10% which penalty shall be added to the taxes by the Tax Collector and shall be collected by him.
[Ord. 632, 12/10/1985, § 2]
All taxes levied and imposed by this Borough under the provision of the Local Tax Enabling Act (1965, P.L. 1257, No. 511, as amended) shall, after the calendar year 1986 and thereafter, continue in force on a calendar-year basis, without annual reenactment unless the rate of the tax is subsequently changed.
[Ord. 621, 12/10/1985; as added by Ord. 694, 11/10/1998, § 1(a)]
For the purpose of verifying the accuracy and completeness of returns or declarations filed with the Tax Collector, all persons subject to any of the taxes imposed by this chapter shall, in addition to the returns and declarations provided for herein, also furnish to the Tax Collector a true copy of his, her, their or its federal income tax return at the same time such is filed with the Internal Revenue Service. The copy furnished to the Tax Collector need not include Schedules A, B or D (if any), but shall include Schedules C, C-EZ, E and/or K-1 (if any).
[Ord. 621, 12/13/1983; as added by Ord. 706, 2/13/2001, § 1]
1. 
A tax for any given year may be paid in not more than four installments. When a tax is paid on the installment basis, no discount or abatement shall be allowed.
2. 
The due date for each installment shall be March 31, April 30, May 31 and June 30 of the year in which the tax is levied.
3. 
Any installment payment which is not actually received by the tax collector in full by June 30 shall be considered delinquent. A penalty of 10% shall be added thereto.
4. 
This section applies to all taxes levied and assessed by this Borough except for those levied and assessed under the authority of the Local Tax Enabling Act (Act No. 511 of 1965, as amended).
[Ord. 621, 12/13/1983; as added by Ord. 706, 2/13/2001, § 1; as reenacted by Ord. 714, 12/11/2001, § 1; and by Ord. 722, 12/10/2002, § 1; by Ord. 736, 12/9/2003; by Ord. 745, 12/14/2004; by Ord. 750, 12/13/2005; by Ord. 752, 12/12/2006; and by Ord. 757, 12/11/2007]
1. 
The elected tax collector for this Borough is hereby appointed as its delinquent tax collector.
2. 
Delinquent taxes shall be collected in the manner prescribed in § 686 of the Public School Code of 1949 (Act No. 14 of 1949, as amended). The delinquent tax collector shall have the same powers, rights, duties and obligations as are set forth in such statute.