1. It shall be the duty of the Officer to collect and receive the taxes, fines and penalties imposed herein. It shall also be his duty to keep a record showing the amount received by him from each person or business paying the tax and the date of such receipt.
2. The Officer, before entering upon his official duties, shall give and acknowledge a bond to the taxing district. The taxing district may by resolution designate any bond currently given by the Officer as adequate, in which case such bond shall be sufficient to satisfy the requirements of the subsection.
Each such bond shall be joint and several, with one or more corporal sureties which shall be surety companies authorized to do business in this Commonwealth and duly licensed by the Insurance Commissioner of this Commonwealth.
Each such bond shall be conditioned upon the faithful discharge by the Officer, his clerks, assistants and appointees of all trusts confided in him by virtue of his office, upon the faithful execution of all duties required of him by virtue of his office, upon the just and faithful accounting or payment over, according to law, of all moneys and all balances thereof paid to, received or held by him by virtue of his office, and upon the delivery to his successor or successors in office of all books, papers, documents or other official things held in right of his office.
Each such bond shall be taken in the name of the taxing district, and shall be for the use of the taxing district appointing the Officer, and for the use f such other person or persons for whom money shall be collected or received, or as his or her interest shall otherwise appear, in case of a breach of the conditions thereof by the acts or neglect of the principal on the bond.
The taxing district, or any person, may sue upon the said bond in its or his own name for its or his own use.
Each such bond shall contain the name or names of the surety company or companies bound thereon. The taxing district shall fix the amount of the bond at an amount equal to the maximum amount of taxes which may be in the possession of the Officer at any given time.
The taxing district may, at any time, upon cause shown and due notice to the Officer, and his surety or sureties, require or allow the substitution or the addition of a surety company acceptable to such taxing district for the purpose of making the bond sufficient in amount, without releasing the surety or sureties first approved from any accrued liability or previous action on such bond.
The taxing district appointing the Officer shall designate the custodian of the bond required to be given by the Officer.
3. The Officer is hereby charged with the administration and enforcement of the provisions of this Part, 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 Part, including provisions for the re-examination and correction of declarations and returns, and of payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and to make refunds in cases of overpayment, for any period of time not to exceed 6 years subsequent to the date of payment of the sum involved, and to prescribe forms necessary for the administration of this Part. No rule or regulation of any kind shall be enforceable unless it has been approved by the governing body of the taxing district. A copy of such rules and regulations currently in force shall be available for public inspection.
4. The Officer and agents designated by him are hereby authorized t examine the books, papers, and records of any employer or supposed employer, or of any taxpayer or supposed taxpayer, in order to verify the accuracy of any declaration or return, or if no declaration or return was filed, to ascertain the tax due. Every employer or supposed employer, and eve y taxpayer or supposed taxpayer is hereby directed and required to give the Officer, or to any agent designated by him, the means, facilities and opportunity for such examination and investigations, as are hereby authorized.
5. The Officer shall refund, on petition of and proof by the taxpayer, earned income tax paid on the taxpayer’s ordinary and necessary business expenses to the extent that such expenses are not paid by the taxpayer”s employer.
6. Any information gained by the Officer, his agents, or by any other official or agent of the taxing district, as a result of any declarations, returns, investigations, hearings or verifications, required or authorized herein, shall be confidential, except for official purposes and except in accordance with a proper judicial order, or as otherwise provided by law.
7. The Officer is authorized to establish different filing, reporting and payment dates for taxpayers whose fiscal years do not coincide with the calendar year.
(Ord. 179, 11/7/1966, §6)