[Added 5-2-2016 by Ord. No. 02-2016]
The following terms shall have the meanings set forth herein:
COLLECTOR
The Berks County Earned Income Tax Collection Bureau.
ENACTMENT
Ordinance 02-2016 enacted May 2, 2016.
GOVERNING BODY
The Borough Council of the Borough of Boyertown, 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 Boyertown, Berks County, Pennsylvania.
TAXPAYER
An employer or taxpayer that is liable for tax.
The taxing authority acknowledges that 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 that such fee does not exceed 25% of the amount of the tax collected from any such taxpayer.
Promptly after adoption of this enactment, 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 enactment, then the taxing authority will immediately notify the collector.