The Tax Collector shall give notice to the taxpayers; shall have the power to collect said taxes by distress; shall have the power and authority to demand and receive said tax from the employer of any person owing any per capita tax, or whose spouse owes any per capita tax; shall remit such taxes to the Borough Treasurer by separate statement at the same time as other taxes are remitted to the borough; shall allow discounts and add penalties; shall generally be subject to all the duties and shall have all the rights and authority conferred upon him or her by the Local Tax Collection Law, 72 P.S. §§ 5511.1 et seq., as amended and supplemented. It is hereby declared to be the intent of Borough Council, in enacting this subchapter, to confer upon the Tax Collector, in the collection of this per capita tax, all the powers, together with all the duties and obligations to the same extent and as fully provided for in the Local Tax Collection Law, 72 P.S. §§ 5511.1 et seq., as amended and supplemented.
(1980 Code, Ch. 25, Part 2, § 28) (Ord. 946, passed 1-3-1973, § 8)