1. It shall be the duty of the Officer to collect and receive the taxes, fines and penalties imposed by this Part. It shall also be his duty to keep a record, showing the amount received by him from each person or business paying the tax and the date of such receipt.
2. The Income Tax Officer, before entering upon his official duties under this Part, shall give and acknowledge a bond to the Borough of Marysville, such as will comply with the provisions of §13(V)(b) of Act No.511 of the 1965 Session of the Pennsylvania General Assembly, approved December 31, 1965.
3. The Officer charged with the administration and enforcement of the provisions of this Part is hereby empowered to prescribe, adopt, promulgate and enforce, rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, including provisions for the reexamination 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, and to make refunds in case of overpayment, for any period of time not to exceed 6 years subsequent to the date of payment of the sum involved, and to prescribe forms necessary for the administration of this Part. No rule or regulation of any kind shall be enforceable unless it has been approved by ordinance of the Borough of Marysville. A copy of such rules and regulations currently in force shall be available for public inspection.
4. The 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.
5. The Officer and agents designated by him 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 and every taxpayer and every person whom the Officer reasonably believes to be an employer or taxpayer is hereby directed and required to give to the Officer, or to any agent designated by him, the means, facilities and opportunity for such examination and investigations, as are hereby authorized.
6. Any information gained by the Officer, his agents, or by any other official or agent of the Borough of Marysville, as a result of any declarations, returns, investigations, hearings, or verifications required or authorized by this Part, shall be confidential, except for official purposes and except in accordance with a proper judicial order, or as otherwise provided by law.
7. The Officer is authorized to establish different filing, reporting and payment dates for taxpayers whose fiscal years do not coincide with the calendar year.
(Ord. 12/19/1966, §6)