(A) The tax imposed by this subchapter shall be collected by such person or persons within or without the township as shall be designated by resolution of the Board of Supervisors of the township; the Collector shall receive such compensation as shall be determined by resolution of said Board, and his or her term of office shall be at the pleasure of said Board.
(B) Upon collection and receipt of the tax due and payable upon any transaction, the Collector shall affix to the document effecting the same a stamp evidencing payment of the tax, said stamp to be supplied him or her by the Board of Supervisors, and shall write therein or thereon the identity of the person paying the tax. the date of payment, the amount of tax and shall verify the same by his signature or initials, In cases where exemption is claimed and granted, the Collector shall stamp the document and write in the date and the words “Exemption Granted - Document” or “Exemption Granted - Affidavit”, depending on whether the exemption is granted on the basis of information from the document itself or from an accompanying affidavit, and shall verify with his or her signature or initials as in other eases. The affixing of a stamp evidencing exemption shall not preclude the township from subsequent collection of the tax. Should it be later determined that the transaction was taxable and the exemption granted improperly or in error, the Collector may issue separate receipts for any tax paid and collected.
(C) The Collector shall, on or before the tenth day of each month, pay over unto the Board of Supervisors of the township, the amount of taxes collected and received during the preceding month, less his or her prescribed compensation or commission, together with a report of all transactions, taxable or not and the value thereof, as well as a report of exemptions granted and the reasons therefor. The Collector shall retain in his or her records, for production at the request of the Township Supervisors, all affidavits accompanying documents for which exemption has been claimed and granted.
(1987 Code, § 114-41) (Ord. 241, passed 3-7-1960)