[Adopted 6-6-2016 by Ord. No. 4-2016]
The following terms shall have the meanings set forth herein:
COLLECTOR
The Berks County Earned Income Tax Collection Bureau.
ENACTMENT
This article; Ord. No. 4-2016.
GOVERNING BODY
The Board of Commissioners of the Township of Colebrookdale, 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 Board of Commissioners of the Township of Colebrookdale, Berks County, Pennsylvania.
TAXPAYER
An employer or taxpayer that is liable for Tax.
The Taxing Authority authorizes the Collector to 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 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.
Promptly after adoption of this article, the taxing authority will provide a copy of this article to the Collector. If the taxing authority later rescinds, limits, or changes the scope of the authorization set forth in this article, then the taxing authority will immediately notify the Collector.
The provisions of this article are severable, and if any of its provisions are ruled invalid or unconstitutional by a court of competent jurisdiction, such decision shall not affect or impair any of the remaining provisions of this article. It is declared to be the intention of the governing body that this article would have been adopted if such invalid or unconstitutional provision had not been included.