[Ord. 652, 12/15/1993, § 1]
The Borough Council may, by resolution, from time to time appoint, remove and reappoint, a professional delinquent tax collection service having such skills, experience, resources, bonding and insurance as Council shall deem appropriate, to collect the delinquent ad valorum real estate taxes, per capita taxes, occupational privilege taxes and wage taxes levied by the Borough, but unpaid, and to remit the same to the treasury of the Borough.
[Ord. 652, 12/15/1993, § 2]
The appointment of such a delinquent tax collector shall be conditioned upon the execution and delivery to the Borough of a written contract by the collector setting forth the terms of the collections in form and content satisfactory to the council, together with such bond and evidence of insurance as the Council deems appropriate. The Council may agree to pay such a delinquent tax collector such fees or commissions as Council shall deem appropriate from time to time.
[Ord. 652, 12/15/1993, § 3]
The Borough Secretary shall promptly deliver to such duly-appointed delinquent tax collection service the return of all uncollected ad valorum real estate taxes delivered by the elected Borough Tax Collector, together with the Borough records for uncollected per capita and occupational privilege taxes as soon as may be practical after the close of the calendar year in which they were levied, together with the Borough records for uncollected wage taxes as soon as may be practical after the due date for filing of final returns for the year.
[Ord. 652, 12/15/1993, § 4]
1. 
For purposes of this Part, the word "delinquent" shall mean:
A. 
As to ad valorum real estate taxes, per capita taxes and occupational privilege taxes: taxes due and payable for the preceding calendar years, whether or not liened or reduced to judgment.
B. 
As to wage taxes: taxes due and payable after the last date for filing the final wage tax return in April of the following year.
2. 
For purposes of this Part, the term "wage tax" shall be synonymous with the term earned income tax.
[Ord. 652, 12/15/1993, § 5]
Council may, by resolution, authorize the delinquent tax collector to collect a reasonable service charge, handling and processing fee, or similar fee for collecting the taxes, provided that such fees and charges do not exceed those provided in the tax collector's agreement with the Borough.
[Ord. 652, 12/15/1993, § 6]
Council may, by resolution, and from time to time, adopt, amend and rescind regulations governing the collection of wage or earned income taxes not inconsistent with the provisions of Act 511.