The tax imposed under §§ 33.023 and 33.037 and all applicable interest and penalties shall be administered, collected, and enforced under the Act of December 31, 1965 (Pub. Law 1257, No. 511), as amended, known as “The Local Tax Enabling Act;” provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the borough, pursuant to § 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the state to determine, collect, and enforce the tax, interest, and penalties.
(Ord. 2008-02, passed 5-5-2008)