The Occupation Tax Collector shall collect, by suit or otherwise, all taxes, interest, costs, fines and penalties due under this subchapter and unpaid. If for any reason, any tax is not paid when due, interest at the rate of 6% per year on the amount of unpaid tax and an additional penalty of 0.5% of the amount of unpaid tax, for each month or fraction of month during which the tax remains unpaid, shall be added and collected. Whenever suit is brought for the recovery of unpaid tax, the taxpayer shall, in addition, be liable for the costs of collection as well as for interest and penalties. The Occupation Tax Collector may accept payment under protest of the tax claimed by the borough in any case where any person disputes the borough’s claim for the tax. If a court of competent jurisdiction thereafter decides that there has been overpayment to the Occupation Tax Collector, the Occupation Tax Collector shall refund the amount of the overpayment to the person who paid under protest.
(Ord. 865, passed 11-20-1968)