[Amended 5-29-2001 by Ord. No. 14-2001]
The Finance Director is hereby charged with the administration and the enforcement of the tax and he shall have all the powers delegated to the Tax Collector under §§ 19, 20 and 21 of the Local Tax Enabling Act 29 for the collection of delinquent taxes and any other powers which are inferred by the legislature for the collection of delinquent taxes. The per capita tax imposed for each calendar year shall be termed delinquent if not paid as of November 1 of the tax year.
29. Editor's Note: See 53 P.S. §§ 6924.702, 6924.703 and 6924.705, respectively.