The tax shall be collected by the duly elected or appointed Tax Collector or other agent designated by the borough of the borough in the same manner and at the same time or times as other borough taxes are collected in accordance with the Local Tax Collection Law of 1945, as amended, 72 P.S. §§ 5511.1 et seq. and subject to the penalties prescribed therein.
(2006 Code, § 24-302) (Ord. 7/7/1975, passed 7-7-1975, § 3-2042; Ord. 2006-3, passed 7-10-2006) Penalty, see § 35.999