[HISTORY: Adopted by the Board of Commissioners of the Township
of Bethlehem 2-5-2018 by Ord. No.
04-18. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 240
The following words and phrases, when used in this chapter,
shall have the meanings ascribed to them in this section:
A partnership, limited partnership or any other form of unincorporated
enterprise, owned or conducted by two or more persons other than a
private trust or decedent's estate.
A corporation, joint-stock association, business trust or
banking institution which is organized under the laws of this commonwealth,
the United States or any other state, territory, foreign country or
dependency.
Every natural person, association or corporation.
The duly elected Tax Collector of the Township of Bethlehem,
Northampton County, Pennsylvania.
The Township of Bethlehem, Northampton County, Pennsylvania.
The duly appointed Treasurer of the Township of Bethlehem,
Northampton County, Pennsylvania.
A.
The Tax Collector shall be the collector of all taxes levied within
the Township by the Board of Commissioners empowered to levy taxes.
The Tax Collector shall, in addition to the powers, perform all duties
and be subject to all the obligations and responsibilities for the
collection of such taxes as are now vested and conferred upon or imposed
upon by the First Class Township Code.
B.
The Tax Collector shall, on a regular and timely basis, provide the
Treasurer with a true, verified statement, in writing, for all taxes
collected during the period.
(1)
Such statement shall set forth the names of the taxable person, the
amount collected from each person, the discounts granted or penalties
assessed to each person, if any, and the total amount of taxes received,
discounts granted and penalties applied.
(2)
The statement shall be submitted to the Treasurer on a Tax Collector's
report form provided by the Township.
C.
The Tax Collector shall prepare an annual statement summarizing the
taxes collected for the year. The annual statement shall be submitted
to the Treasurer on or before the 31st day of January of each year.
The annual statement shall be submitted to the Treasurer on the Annual
Report form provided by the Township.
D.
Within 60 days after the close of each calendar year, the Tax Collector
shall file an annual report as required by law.
E.
The Tax Collector shall provide written tax certifications concerning
the payment or nonpayment of Township taxes upon request by the public.
F.
The Tax Collector, with the approval of the Board of Commissioners,
may appoint a Deputy Tax Collector, in accordance with Section 22
of the Local Tax Collection Law, 72 P.S. § 5511.22.
The compensation to be paid to the Tax Collector for the collection
of taxes assessed and levied in the Township of Bethlehem is hereby
fixed at a salary of $1 per year.
The Township shall establish the bonding requirement for the
Tax Collector and payment thereof by resolution of the Board of Commissioners
from time to time and pursuant to the Pennsylvania First Class Township
Code and all other applicable laws.
The Township may provide space in the Municipal Building for
use by the Tax Collector.
A.
The Township will pay for reasonable expenses of telephone and postal
services, office supplies, photocopying and printing associated with
the business of tax collection, upon approval of a purchase order
and receipt of an invoice.
B.
The Tax Collector or its designee may assess, collect and retain
as compensation for providing certification of payment or nonpayment
of Township taxes.
