The tax imposed under § 32.033 and all applicable interest and penalties shall be administered, collected, and enforced under the Act of December 31, 1965 (Pub. Law 1257, No. 511, as amended, known as the Local Tax Enabling Act), being 53 P.S. §§ 6926.302 et seq.; provided that if the correct amount of the tax is not paid by the last date prescribed for timely payment, (political subdivision), pursuant to § 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the state’s Department of Revenue to determine, collect, and enforce the tax, interest, and penalties.
(Res. 6-2006, passed 12-12-2006)