[Added 5-2-2016 by Ord.
No. 02-2016]
The following terms shall have the meanings set forth herein:
The Berks County Earned Income Tax Collection Bureau.
Ordinance 02-2016 enacted May 2, 2016.
The Borough Council of the Borough of Boyertown, Berks 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 Borough of Boyertown, Berks County, Pennsylvania.
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.
