Said tax shall be collected by the duly elected or appointed Tax Collector of borough taxes for the Borough of Kane in the same manner and at the same time or times as other Borough taxes are collected, as provided by the Local Tax Enabling Act (Act 511, 1965), as amended and supplemented.
Said Tax Collector shall give bond secured and conditioned for the collection, account for and paying over such taxes in the same manner as provided by law for other borough taxes.
The entry of said per capita tax in the tax duplicate and issuance of said duplicate to the Tax Collector shall constitute his warrant for the collection of the per capita tax hereby levied and assessed. Such warrant shall remain in force until the complete settlement of all taxes in such duplicate as provided by the Local Tax Enabling Act (Act 511, 1965), as amended and supplemented.
The expenses of the collection of the per capita tax hereby levied and assessed shall be paid and allowed as provided in the aforesaid Local Tax Enabling Act (Act 511, 1965), as amended and supplemented. The Tax Collector, as compensation for the collection of said per capita taxes, shall receive the same commission as fixed by the Borough of Kane, for the collection of the other Borough taxes.
In case the Tax Collector shall at any time find within the limits of the Borough of Kane, any resident or inhabitant of the age 18 years or over, whose name does not appear upon the tax duplicate of the Borough of Kane, he shall report the name of such person forthwith to the Assessor of the Borough of Kane. The Assessor shall thereupon promptly certify the name to the Borough of Kane, which shall then promptly certify the said name to the Tax Collector reporting such name, whereupon the Tax Collector shall add the name of and assessment of this per capita tax against, such person to the duplicate of the Borough of Kane and proceed to collect the tax hereby levied and assessed against such person. If the taxing authorities of the Borough of Kane shall at any time find, within the Borough of Kane, any resident or inhabitant above the age of 18 years whose name does not appear on the duplicate of the Borough of Kane, it may be determined by resolution, that the name of such person belongs on the tax assessment list and on the tax duplicate and the same may be certified to the Tax Collector with direction to collect this per capita tax from such person.
The Tax Collector is hereby authorized and empowered to demand, receive and collect the per capita tax hereby levied and assessed from all corporations, political subdivisions, associations, companies, firms or individuals employing any person or persons owing the per capita tax hereby levied and assessed, or having in possession unpaid commissions or earnings belonging to any person or persons owing such per capita tax, upon the presentation of a written notice and demand, under oath or affirmation, containing the name of the taxable and the amount of tax due. Upon the presentation of such written notice and demand, it shall be the duty of such corporation, political subdivision, association, company, firm or individual to deduct from the wages, commissions or earnings of such individual employees, then owing or that shall within 60 days thereafter become due, or from any unpaid commission or earnings of any such taxable in its or his possession, or that shall within 60 days thereafter come into its or his possession, a sum sufficient to pay the amount of the per capita tax, and costs, shown upon the written notice and demand, and to pay the same to the Tax Collector of the Borough of Kane within 60 days after such notice shall have been given; such corporation, political subdivision, association, firm or individual shall be entitled to deduct from the moneys collected from each employee and costs incurred from the extra bookkeeping necessary to record such transaction, not exceeding 2% of the amount of money so collected and paid over to the Tax Collector. Upon the failure of such corporation, political subdivision, association, company, firm or individual to deduct the amount of such taxes or to pay the same over to the Tax Collector, less the cost of bookkeeping involved in such transaction, as herein provided, within the time hereby required, such corporation, political subdivision, association, company, firm or individual shall forfeit and pay the amount of such tax for each such taxable whose taxes are not withheld and paid over or that are withheld and not paid over, together with a penalty of 10% added thereto, to be recovered by an action of assumpsit in a suit to be instituted by the Tax Collector, or by the proper authorities of the Borough of Kane, on behalf of the Borough of Kane, as debts of like amount are now by law recoverable, except that such person shall not have the benefit of any stay of execution or exemption law.
The Tax Collector shall keep a correct amount of all moneys collected by him under the authority of this Article II. Upon collection from a taxable person, he shall mark "paid" on each duplicate at the name of such person, and the date on which payment was made. The Tax Collector shall remit said taxes to the Treasurer of the Borough of Kane by a separate statement at the same time as other taxes are remitted to the said Treasurer.
The Council of the Borough of Kane shall make exonerations for such uncollectible per capita taxes, mistakes, indigent persons, deaths or removals, as may seem just and reasonable to the said Council. Before the Council shall make any such exoneration, the Tax Collector shall certify to the Council that he had complied with § 228-28. The Secretary of the Borough of Kane shall enter in a book or books, to be kept for that purpose, the names of all persons exonerated, together with the reason why, the amount of the tax and exoneration. The Secretary shall thereupon give to the Tax Collector a certificate directed to the Treasurer of the Borough of Kane, stating the amount exonerated. When the Tax Collector has been exonerated by the Council from the collection of such tax, such action shall not in any way have the effect of discharging or limiting the liability of the taxable, but all methods of enforcing collection of such tax shall continue as though no exoneration had been made. The Council may, at the expense of the borough, advertise once a week for not longer than three weeks in a newspaper of general circulation in the Borough of Kane, the names of all persons who have been exonerated from the payment of the per capita tax hereby levied and assessed.
It is hereby expressly declared to be the intent of the Borough of Kane to confer and impose upon the duly elected or appointed assessors and Tax Collector of the Borough of Kane, in the assessment and collection of the per capita tax hereby levied and assessed, all of the rights, powers, duties, and obligations which are conferred or imposed upon Borough assessors or collectors of Borough taxes by any existing law or laws of the Commonwealth of Pennsylvania, together with such amendments and supplements thereto as may be made from time to time, insofar as the same may relate to the said per capita tax, in addition to all rights, powers, duties and obligations conferred or imposed upon collectors of per capita taxes by the aforesaid Local Tax Enabling Act of the Commonwealth of Pennsylvania. It is further declared not to be the intent of this article to limit the Tax Collector, in the collection of the per capita tax hereby levied and assessed to the provisions of the aforesaid Local Tax Enabling Act, as amended and supplemented, but it is the intent to confer upon the Tax Collector all the powers and rights, together with all the duties and obligations, conferred upon or granted to Borough tax collectors by any other law or laws of the Commonwealth of Pennsylvania.
The per capita tax levied and assessed by this article shall continue in force on a calendar year basis without annual reenactment.