Effective January 1, 2022, the salary of the elected Middletown
Borough Tax Collector is hereby fixed at a total of $13,000 per annum,
of which $5,000 per annum is specifically allocated to and conditioned
upon the Tax Collector providing collector services with respect to
all per capita and occupation taxes, if any, of the Borough, but which
total compensation is not to exceed any applicable statutory limitations
on tax collector compensation, including but not limited to the applicable
statutory limitation of 5% of the amount collected pursuant to the
Local Tax Collection Law, 72 P.S. § 5511.35. In the event
that the Borough has any per capita or occupation taxes for which
the Middletown Borough Tax Collector declines to provide collector
services, the salary of the Middletown Borough Tax Collector for any
such year shall be limited to a maximum of $8,000 per annum.