The Council of the borough is charged with enforcement and collection of tax and is empowered to promulgate and enforce reasonable regulations for enforcement and collection of the tax. The regulations which have been promulgated by the state’s Department of Revenue under 72 P.S. §§ 8101-C et seq. are incorporated into and made a part of this subchapter.
(Prior Code, Ch. 24, Pt. 2, § 217) (Ord. 3-88, passed 9-6-1988)