[Ord. No. 857, 12/14/2016]
The following terms shall have the meanings set forth herein:
The Berks County Earned Income Tax Collection Bureau.
This Part, also known as "Ordinance No. 857."
The Borough Council of the Borough of Mohnton.
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.
Borough of Mohnton, PA.
An employer or taxpayer that is liable for tax.
[Ord. No. 857, 12/14/2016]
The taxing authority acknowledges 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 up-front 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 such fee does not exceed
25% of the amount of tax collected from any such taxpayer.
[Ord. No. 857, 12/14/2016]
Promptly after adoption of this Part, the taxing authority will
provide a copy of this Part to the collector. If the taxing authority
later rescinds, limits, or changes the scope of the authorization
set forth in this Part, then the taxing authority will immediately
notify the collector.
