(A) It shall be the duty of the officer to collect and receive the taxes, fines, and penalties imposed by this subchapter. It shall also be his or her duty to keep a record showing the amount received by him or her from each person or business paying the tax and the date of such receipt.
(B) The officer, before entering upon his or her official duties, shall give and acknowledge a bond to the borough.
(1) Each bond shall be joint and several, with one or more corporate sureties which shall be surety companies authorized to do business in the state and duly licensed by the Insurance Commissioner of the state.
(2) Each bond shall be conditioned upon the faithful discharge by the officer, his or her clerks, assistants, and appointees of all trusts confided in him or her by virtue of his or her office, upon the faithful execution of all duties required of him or her by virtue of his or her office, upon the just and faithful accounting or payment over, according to law, of all monies and all balances thereof paid to, received, or held by him or her by virtue of his or her office and upon the delivery to his or her successor or successors in office of all books, papers, documents, or other official things held in right of his or her office.
(3) Each such bond shall be taken in the name of the borough, and shall be for the use of the borough, and for the use of such other person or persons for whom money shall be collected or received, or as his or her interest shall otherwise appear, in case of a breach of any of the conditions thereof by the acts or neglect of the principal on the bond.
(4) The borough or any person may sue upon the said bond in its or his or her own name for its or his or her own use.
(5) Each bond shall contain the name or names of the surety company or companies bound thereon. The borough shall fix the amount of the bond at an amount equal to the maximum amount of taxes which may be in the possession of the officer at any given time.
(6) The borough may, at any time, upon cause shown and due notice to the officer, and his or her surety or sureties, require or allow the substitution or the addition of a surety company acceptable to the borough for the purpose of making the bond sufficient in amount, without releasing the surety or sureties first approved from any accrued liability or previous action on such bond.
(7) The borough shall designate the custodian of the bond required to be given by the officer.
(C) The officer charged with the administration and enforcement of the provisions of this subchapter is hereby empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this subchapter, including provisions for the re-examination and correction of declarations and returns, and of payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and to make refunds in cases of overpayment, for any period of time not to exceed six years subsequent to the date of payment of the sum involved, and to prescribe forms necessary for the administration of this subchapter. No rule or regulation of any kind shall be enforceable unless it has been approved by resolution by the Borough Council. A copy of such rules and regulations currently in force shall be available for public inspection.
(D) The officer shall refund, on petition of and proof by the tax payer, earned income tax paid on the taxpayer’s ordinary and necessary business expenses, to the extent that such expenses are not paid by the taxpayer’s employer.
(E) The officer and agents designated by him or her are hereby authorized to examine the books, papers, and records of any employer or of any taxpayer or of any person whom the officer reasonably believes to be an employer or taxpayer, in order to verify the accuracy of any declaration or return, or if no declaration or return was filed, to ascertain the tax due. Every employer and every taxpayer and every person whom the officer reasonably believes to be an employer or taxpayer, is hereby directed and required to give to the officer, or to any agent designated by him or her, the means, facilities, and opportunity for such examination and investigations, as are hereby authorized.
(F) Any information gained by the officer, his or her agents, or by any other official or agent of the borough as a result of any declarations, returns, investigations, hearings, or verifications required or authorized by this subchpater shall be confidential, except for official purposes and except in accordance with a proper judicial order, or as otherwise provided by law.
(G) The officer is authorized to establish different filing, reporting, and payment dates for taxpayers whose fiscal years do not coincide with the calendar year.
(Ord. 17-1966, passed 4-12-1966)