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§ 37.090 COMPENSATION OF TAX COLLECTOR.
   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   (B)   As the occupation privilege tax has been repealed by Borough Council, any compensation referenced thereto in prior ordinances of record of borough are hereby repealed and of no further force and effect.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a commission paid to the Borough Receiver of Taxes as set forth in prior ordinances of borough and the same is hereby repealed, and the commission shall thereafter be paid to a third party agency as appointed by Borough Council to collect said tax in accord with the amendments to the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Borough Receiver of Taxes to collect such tax and be paid a commission of 0.76% for all such taxes collected is hereby repealed, and the Borough Council shall hereafter have the authority to appoint by resolution that person or entity who shall collect said tax as well as set the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
REAL ESTATE TAX COLLECTOR
§ 37.105 REAL ESTATE TAX COLLECTOR.
   Pursuant to the authority granted by the Pennsylvania Borough Code 8 Pa.C.S. §§ 101 et seq and Local Tax Collection Law, the borough hereby appoints the duly elected or appointed real estate tax collector or his or her designee, as the municipal officer authorized to provide tax certifications upon request by the public and hereby authorizes said Tax Collector to assess, collect and retain, as compensation for providing such additional service, a fee per tax certification issued.
(Ord. 1439, passed 11-21-2016)
Cross-reference:
   For fees for tax certification, see § 38.01
§ 37.999 PENALTY.
   (A)   Any person violating any provision of this chapter, for which no other penalty is provided, shall be subject to the penalty provisions of § 10.99.
   (B)   Any person who shall violate or fail to carry out any of the provisions of §§ 37.015 through 37.023 or fails, neglects or refuses to pay any tax or penalty; or attempts to do anything whatsoever to avoid payment of the whole or any part of the tax imposed under §§ 37.015 through 37.023 shall, upon conviction thereof, be sentenced to pay a fine of not more than $100 for each offense, and costs of prosecution, and, in default of payment of said fine and costs, to be imprisoned for a period not exceeding ten days; provided, that such fine or penalty imposed under this division (B) shall be in addition to any other penalty imposed by any other section of §§ 37.015 through 37.023.
(1980 Code, Ch. 25, Part 2, § 29)
   (C)   Whoever makes any false or untrue statement on any return required by §§ 37.035 through 37.047, or whoever refuses inspection of the books, records or accounts in his or her or her custody and control setting forth the number of employees subject to this tax who are in his or her or her employment, or whoever fails or refuses to file any return required by §§ 37.035 through 37.047 shall be guilty of a violation and, upon conviction thereof, shall be sentenced to pay a fine of not more than $600 and costs of prosecution, and, in default of payment of such fine and costs, to imprisonment for not more than 30 days. The action to enforce the penalty herein prescribed may be instituted against any person in charge of the business of any employer who shall have failed or who refuses to file a return required by §§ 37.035 through 37.047.
(1980 Code, Ch. 25, Part 3, § 63)
(Ord. 946, passed 1-3-1973, § 10; Ord. 989, passed 1-21-1974, § 3; Ord. 1377, passed 11-24-2008, § 1)