The tax collector is charged and authorized to collect all taxes and other payments due pursuant to this Part, and is further authorized as follows:
A. The tax collector is authorized and empowered to administer and enforce the provisions of this Part and all rules and regulations prescribed, adopted or promulgated by Council from time to time relating to the collection, enforce ment and administration hereof. Consistent with such rules and regulations the tax collector shall have the power and authority to collect and deposit taxes and other payments as directed by Council, to examine, re-examine and correct any and all returns filed hereunder, and to compute, settle, resettle and discharge all taxes and other charges hereby levied.
B. The tax collector or any agent, employee or official so designated by the Borough of East McKeesport is authorized and empowered to examine the books, papers, documents and records of any employer or taxpayer in order to verify the accuracy of any return made, or if no return was made, to determine and verify the amount due. Employers are obligated and directed to give to the tax collector or the duly authorized agent of the Borough of East McKeesport the means, facilities and opportunity for such examination and investigations as are hereby authorized. The tax collector or such other agent of the Borough of East McKeesport is hereby authorized to examine any person under oath concerning any income wages which was or should have been earned, paid or recorded and taxes which were or should have been remitted. The tax collector is authorized and empowered to compel the production of books, papers and records and the attendance of all persons whether as a party or witness whom the tax collector reasonably believes have knowledge of such income. The tax collector is authorized and empowered to seek search warrants and issue subpoenas to fulfill the duties imposed on the tax collector under this Part.
C. All information learned by the tax collector in the performance of the duties imposed hereunder shall be confidential, except for official purposes and except where disclosure of the information is required for a proper judicial order, decree or relief, or as may be otherwise provided by law. Any person who violates the provisions of this section shall be guilty of a summary offense and punishable by a fine of not more than $500 for each offense, or to undergo imprisonment for not more than 30 days for nonpayment of such fine, penalty and costs.
D. It is the intent of the Borough of East McKeesport that the tax imposed by this Part shall apply to the fullest extent permissible under law and within the legal powers of the Borough of East McKeesport to impose the tax and the duties provided herein.
(Ord. 848, 2/10/2005, §7)