(A) It shall be the duty of the Officer to collect and receive the taxes, fines and penalties imposed by this subchapter. It shall also be his or her duty to keep a record showing the amount received by him or her from each person or business paying the tax and the date of such receipt.
(B) The Officer, before entering upon his or her official duties, shall give and acknowledge a bond to the political subdivisions appointing him or her. If such political subdivisions shall by resolution designate any bond previously given by the Officer as adequate, such bond shall be sufficient to satisfy the requirements of this subchapter. Each such bond shall be as provided in § 13 of the Act of 1965, December 31, P.L. 1257, subsection V, clause (b), or any amendment thereto or similar provisions in future legislation.
(C) The Officer charged with the administration and enforcement of the provisions of this subchapter is hereby empowered to prescribe, adopt, promulgate and enforce, rules and regulations relating to any matter pertaining to the administration and enforcement of the subchapter, including provisions for the reexamination 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 case of overpayment, for any period of time not to exceed six years subsequent to the date of payment of the sum involved, and to prescribe forms necessary for the administration of this subchapter. No rule or regulation of any kind shall be enforceable unless it has been approved by resolution by the Borough Council. A copy of such rules and regulations currently in force shall be available for public inspection.
(D) 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.
(E) The Officer and agents designated by him or her are hereby authorized to examine the books, papers and records of any employer or of any taxpayer or of any person whom the Officer reasonably believes to be an employer or taxpayer, in order to verify the accuracy of any declaration or return. Every employer and every taxpayer and every person whom the Officer reasonably believes to be an employer or taxpayer, is hereby directed and required to give to the Officer, or to any agent designated by him or her, the means, facilities and opportunity for such examination and investigations, as are hereby authorized.
(F) Any information gained by the Officer, his or her 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 by this subchapter, shall be confidential, except for official purposes and except in accordance with a proper judicial order, or as otherwise provided by law.
(G) The Officer is authorized to establish different filing, reporting and payment dates for taxpayers whose fiscal years do not coincide with the calendar year.
(Prior Code, Ch. 24, § 306) (Ord. 168, passed 11-3-1969, § 6)