The commission to be paid to the receiver of taxes on taxes collected by such receiver as levied by the borough under the provisions of Act 511, as amended, the “Local Tax Enabling Act”, shall be as follows.
(A) Per capita tax: the receiver shall be paid $0.25 for each notice sent to taxpayers advertising that the tax is due pursuant to the applicable borough ordinance and Act 511.
(B) As the occupation privilege tax has been repealed by Borough Council, any compensation referenced thereto in prior ordinances of record of borough are hereby repealed and of no further force and effect.
(C) As to the earned income tax, as the said tax will be collected by a third party agency other than the Borough Receiver of Taxes, there shall no longer be a commission paid to the Borough Receiver of Taxes as set forth in prior ordinances of borough and the same is hereby repealed, and the commission shall thereafter be paid to a third party agency as appointed by Borough Council to collect said tax in accord with the amendments to the Local Tax Enabling Act of the Commonwealth at a commission rate to be set by resolution of the Borough Council.
(D) As to the local services tax, the provisions appointing the Borough Receiver of Taxes to collect such tax and be paid a commission of 0.76% for all such taxes collected is hereby repealed, and the Borough Council shall hereafter have the authority to appoint by resolution that person or entity who shall collect said tax as well as set the commission to be paid therefor.
(1980 Code, Ch. 25, Part 6, § 1) (Ord. 1205, passed 2-13-1989, § 1; Ord. 1305, passed 1-15-2001, § 1; Ord. 1380, passed 12-15-2008, § 1; Ord. 1406, passed 12-19-2011, § 1)
Cross-reference:
Tax Collector's compensation, see also § 37.019