The background of this article and its legislative intent are
as follows:
A. Pursuant to Article VIII, Section 803.C, of the Carlisle Home Rule
Charter (the "Charter"), which Charter became effective January 1,
2016, the elected Borough Tax Collector shall continue in office until
the expiration of his or her term or until the office becomes vacant,
and upon the office of Tax Collector becoming vacant, the elected
office of Tax Collector shall cease to exist; and
B. Pursuant to Article
I, Section 110, of the Charter, Council is charged with enacting an ordinance providing procedures to collect, or cause to be collected, all taxes levied by the Borough of Carlisle.
The Finance Director of the Borough of Carlisle, or in the event
of a vacancy in that position, the Assistant Finance Director of the
Borough of Carlisle, is hereby appointed to collect all taxes heretofore
collected by the elected Borough Tax Collector. The Finance Director
or the Assistant Finance Director, as the case may be, may utilize
Borough staff in the Finance Department or from another department
of the Borough, in either case, upon approval of the Borough Manager,
for purposes of administering the collection and disbursement of taxes
so collected.
The Finance Director or Assistant Finance Director shall collect and disburse Borough real estate taxes, fire service appropriation taxes, county real estate taxes, library taxes, school real estate taxes and any other taxes as may be specified by Borough Council or applicable law for collection from time to time. Such collection and disbursement shall be, with respect to the Borough real estate taxes and the fire service appropriation tax, in accordance with Chapter
231, Taxation, of the Code of the Borough of Carlisle and, as for such other taxes previously collected by the elected Tax Collector for taxing districts other than the Borough of Carlisle, in accordance with those procedures established by laws of the Commonwealth of Pennsylvania for the collection and disbursement of same.
The Finance Director, or the Assistant Finance Director, as
the case may be, prior to undertaking responsibilities for collection
and disbursement of taxes, shall obtain, at the expense of the Borough,
a surety bond for all the taxes to be collected, in an amount not
to exceed the estimated amount of taxes charged in the duplicates
to be delivered to the Finance Director in one year. The condition
of the bond shall be that the Finance Director or Assistant Finance
Director, as the collector of taxes, shall account for and pay over
all taxes, penalties and interest received and collected to the taxing
district entitled thereto.
With respect to taxes collected for or on behalf of taxing districts
other than the Borough of Carlisle by the Finance Director or Assistant
Finance Director, the Borough may be reimbursed by those other taxing
districts, such compensation otherwise payable to the elected Tax
Collector as provided under applicable statutory law. Borough Council
is hereby authorized to enter into any agreements necessary or appropriate
to memorialize such payment of compensation.
This article and its sections shall become effective immediately
upon a vacancy in the office of the elected Carlisle Borough Tax Collector
or upon expiration of the term of the elected Carlisle Borough Tax
Collector, whichever shall first occur.