The tax imposed under §24-301, and all applicable interest arid penalties, shall be administered, collected and enforced under the Act of December 31, 1985 (P.L. 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 of Blossburg, 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 Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
(Ord. 414, 2/12/2007, §2)