(A) There is hereby conferred upon the Tax Collector the power and authority to demand, receive and collect from all corporations, political subdivisions, associations, companies, firms or individuals, employing persons owing per capita taxes, or if in possession of unpaid commissions or earnings belonging to any person owing per capita taxes, upon the presentation of written notice and demand containing the name of the taxable, and the amount of the tax due.
(B) Upon the presentation of such written notice and demand it shall be the duty of such corporation, political subdivision, association, company, firm or individual to deduct from the wages, commissions or earnings of such individual employees then owing or that shall within 60 days thereafter become due, or from any unpaid commissions or earnings of any taxable in its or his or her possession, or that shall within 60 days thereafter come into its or his or her possession, a sum sufficient to pay the respective amount of the per capita taxes and costs shown upon the written notice or demand, and to pay the same to the Tax Collector of the borough within 60 days after such notice shall have been given.
(C) The employer shall be entitled to deduct not more than 2% for his or her expenses for such monies paid over to the Tax Collector.
(D) Upon the failure of such employer to make such deduction when properly notified as herein provided, such employer shall forfeit and pay the amount of such tax for such taxable whose taxes are not withheld and paid over to the Tax Collector as herein provided, which amount may be recovered by any action of assumpsit in a suit to be instituted by the Tax Collector on behalf of the borough.
(Prior Code, Ch. 24, § 109) (Ord. 124, passed 2-6-1967, § 9; Ord. 323, passed 7-6-1998)