(a) The Income Tax Officer shall be designated by resolution of Council and shall receive such compensation for his or her services and expenses as determined from time to time by Council.
(b) It shall be the duty of the Income Tax Officer to administer and enforce the provisions of this chapter, to collect and receive the taxes, fines and penalties imposed by this chapter and 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. The Income Tax Officer shall have all the powers and duties and shall be subject to the requirements, provisions and penalties provided in the Local Tax Enabling Act.
(c) The Income Tax Officer is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provisions for the re-examination 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, to make refunds in cases 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 chapter. However, no rule or regulation of any kind shall be enforceable unless it has been approved as to form and legality by the Solicitor and approved by the Manager. A copy of such rules and regulations currently in force shall be available for public inspection.
(d) The Income Tax 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 Income Tax 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; or, if no declaration or return was filed, to ascertain the tax due. Every employer, taxpayer and person whom the Income Tax Officer reasonably believes to be an employer or taxpayer is hereby directed and required to give the Income Tax Officer, or any agent designated by him or her, the means, facilities and opportunity for such examination and investigation as are hereby authorized.
(f) Any information gained by the Income Tax Officer, his or her agents or any other official or agent of the Borough, as a result of any declarations, returns, investigations, hearings or verifications required or authorized by this chapter, shall be confidential, except for official purposes and except in accordance with a proper judicial order or as otherwise provided by law.
(g) The Income Tax Officer is hereby authorized to establish different filing, reporting and payment dates for taxpayers whose fiscal years do not coincide with the calendar year.
(Ord. 1862. Passed 3-21-78.)