(A) This occupation tax shall be in addition to all other property, per capita, personal and other taxes levied by the said township.
(B) The Tax Collector shall collect and receive all occupation taxes, furnish receipts for payment and keep a record showing the amount received by him or her from or her each taxpayer under this subchapter and the date of payment to him or her. He or she shall pay over one-half of all taxes received by him or her to the Secretary-Treasurer of said township in accordance with the Local Tax Enabling Act, as amended (53 P.S. §§ 6924.101 to 6924.312), and shall submit his or her records to the auditor of the accounts of said township. He or she shall furnish such bond in such amount as may be required by the Board of Supervisors of the township.
(C) The Tax Collector and/or Tax Administrator, subject to policies adopted by the Board of Supervisors of the township, is further charged with the administration and enforcement of the provisions of this subchapter and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this subchapter.
(1987 Code, § 114-50) (Ord. 13-86, passed 12-2-1986)