(A) The tax officer shall demand, receive, and collect from all corporations, political subdivisions, associations, companies, firms, or individuals, employing persons owing delinquent earned income taxes, or whose spouse owes delinquent earned income taxes, or having in possession unpaid commissions or earnings belonging to any person or persons owing delinquent earned income taxes, or whose spouse owes delinquent earned income taxes, upon the presentation of a written notice and demand under oath or affirmation, containing the name of the taxable or the spouse thereof and the amount of tax due.
(B) (1) Upon the presentation of such written notice and demand, it shall be the duty of any such corporation, political subdivision, association, company, firm, or individual to deduct from the wages, commissions, or earnings of such individual employees, then owing or that shall within 60 days thereafter become due, or from any unpaid commissions or earnings of any such taxable in its or his or her possession or that shall within 60 days thereafter come into its or his or her possession, a sum sufficient to pay the respective amount of the delinquent earned income taxes, and costs, shown upon the written notice or demand, and to pay the same to the tax officer of the borough within 60 days after such notice shall have been given.
(2) Such corporation, political subdivision, association, firm, or individual shall be entitled to deduct from the monies collected from each employee the costs incurred from the extra bookkeeping necessary to record such transactions, not exceeding 2% of the amount of money so collected and paid over to the tax officer.
(C) Upon the failure of any such corporation, political subdivision, association, company, firm, or individual to deduct the amount of such taxes or to pay the same over to the tax officer, less the cost of bookkeeping involved in such transaction, as herein provided, within the time hereby required, such corporation, political subdivision, association, company, firm, or individual shall forfeit and pay the amount of such tax for each such taxable whose taxes are not withheld and paid over, or that are withheld and not paid over together with a penalty of 10% added thereto, to be recovered by an action of assumpsit in a suit to be instituted by the tax officer, or by the proper authorities of the borough as debts of like amount are now by law recoverable, except that such person shall not have the benefit of any stay of execution or exemption law.
(Ord. 17-1966, passed 4-12-1966)