The provisions of §13 of the Local Tax Enabling Act, Act No. 511 of 1965, 53 P.S. §6913, are incorporated herein by reference, as required by law. Where options are provided in said §13, this Part designates the option selected, except that the Borough of Dauphin reserves the right to change the options regarding filing of returns and times of payment, by action duly taken by the Borough Council of the Borough of Dauphin by regulation, resolution, or ordinance, as the case may require.
(Ord. 94-2, –/–/1994, §2)