[Adopted 4-19-2016 by Res. No. 10-2016]
The following terms shall have the meanings set forth herein:
COLLECTOR
The Berks County Earned Income Tax Collection Bureau.
ENACTMENT
This article.
GOVERNING BODY
The Council of the Borough of Kutztown, Berks County, Pennsylvania.
TAX
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.
TAXING AUTHORITY
The Borough of Kutztown.
TAXPAYER
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 this article 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.