(a) A collector shall be appointed by resolution of the Borough Council. It shall be the duty of the collector to accept and receive payments of this tax and to keep a record thereof showing the amount received from each employer or self-employed person, together with was received.
(b) The collector is hereby charged with the administration and enforcement of this chapter and is hereby charged and empowered, subject to municipal approval, to proscribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provisions for the examination of payroll records of any employer subject to this chapter, the examination and correction of any return made in compliance with this chapter and any payment alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the collector shall have the right to appeal to the Court of Common Pleas of Delaware County as in other cases provided.
(c) The collector is hereby authorized to examine the books and payroll records of employer in order to verify the accuracy of any return made by an employer or, if no return was made, to ascertain the tax due. Each employer is hereby directed and required to give the means, facilities and opportunity for such examination.
(Ord. 1017. Passed 12-10-07.)