848.04 ADMINISTRATION.
   (a)   The Tax Collector shall prepare a tax statement for each individual and taxpayer and shall state thereon the rate of the tax and the date it is due and mail or deliver the same to each taxpayer at the expense of the City.
   (b)   Such notice may be a part of the annual general notice or billing for other taxes due the City, but if so or otherwise, the tax shall be separately designated on all such notices as "Act 511 Flat Rate Occupation Tax. " Further, the failure or omission of the Collector to send such notices, or of any resident to receive such a notice, shall not relieve or exempt such person from liability for the tax.
   (c)   The Tax Collector shall collect and receive the taxes, interest and penalties imposed by this chapter and maintain records showing the amounts received and the dates such amounts were received and turn over the same to the City.
   (d)   The Tax Collector shall, by suit or otherwise as provided for by the Local Tax Collection Law of 1945 (P. L. 1050), as amended, Act 511, known as The Local Tax Enabling Act of 1965, as amended, and all other laws applicable to the enforcement and collection of taxes on behalf of the City, collect all taxes, interest, costs, fines and penalties due under this chapter that are unpaid.
(Ord. 29-70. Passed 12-30-70; Ord. 04-20. Passed 5-13-2020.)