[Adopted 6-9-2016 by Res.
No. 2016-10]
The following terms shall have the meanings set forth herein:
The Berks County Earned Income Tax Collection Bureau.
This resolution.
The Board of Supervisors of Upper Frederick Township, Montgomery
County, Pennsylvania.
All local earned income taxes, other taxes, penalties, interest,
and costs that the Collector collects on behalf of the Taxing Authority
under the Local Tax Enabling Act, 53 P.S. § 6924.101, et
seq., or other statutory law.
The Township of Upper Frederick, Montgomery County, Pennsylvania.
An employer or taxpayer that is liable for tax.
The taxing authority acknowledges the collector may engage one
or more third-party collection agencies to pursue and collect delinquent
tax in situations where the amount of delinquent tax owed is relatively
small and it is therefore cost-prohibitive for the collector to dedicate
the upfront resources necessary to pursue such delinquent tax. The
taxing authority hereby approves of the imposition on and collection
of a fee from any delinquent taxpayer by any third-party collection
agency engaged by the collector, provided such fee does not exceed
25% of the amount of tax collected from any such taxpayer.
Promptly after adoption of this article, the taxing authority
will provide a copy of the enactment to the collector. If the taxing
authority later rescinds, limits, or changes the scope of, the authorization
set forth in this article, then the taxing authority will immediately
notify the collector.
