(a) The Assessor and the Tax Collector shall prepare lists of the adult residents of the Borough, with their respective addresses, and return the same with the list of other taxable property in the Borough, as now required by law.
(b) The Tax Collector shall, by official notice given as prescribed by the Local Tax Collection Law of May 25, 1945, P. L. 1050, as supplemented and amended, notify all adult residents of the Borough of the ten dollar ($10.00) per capita tax herein imposed for the year beginning January 1, 1969.
(c) The Tax Collector is hereby charged with the collection of such per capita tax, with interest and penalties, if any are due thereon, on behalf of the Borough from each adult resident of the Borough, and is hereby authorized to use and employ all of the powers, rights and remedies now existing, or which may hereafter be vested in his or her office by law, for the collection of the tax imposed by this chapter. In addition to the power of distress, the Tax Collector shall have the right to demand and receive such tax from the employer of any person owing such tax, or whose spouse owes such tax, and shall remit such taxes to the Borough Treasurer by separate statement at the same time that other taxes are remitted to the Borough Treasurer for the use of the Borough. The Tax Collector shall generally exercise for this purpose all the rights and remedies conferred upon tax collectors by the Local Tax Collection Act, as amended and supplemented.
(Ord. 683. Passed 1-13-69.)