(A) Payment reporting schedule. The Tax Collector for the borough, for the months of March, April, and May of each calendar year, shall furnish a report to the Borough Treasurer by the tenth day of each of the aforesaid months, and during the aforesaid period, the Tax Collector shall remit to the Borough Treasurer all monies received during the preceding week on each Friday of the aforesaid months of March, April, and May of each calendar year. During every other month of the year, namely June, July, August, September, October, November, December, January, and February, the Tax Collector shall furnish a report by the tenth day of each of the aforementioned calendar months and remit to the Borough Treasurer all monies received from the last payment date on the tenth day of each month. All reports provided by the Tax Collector under this section shall be true and verified reports to the Borough Treasurer.
(1) Such reports shall set forth the names of the taxable person, the amount collected from each person, the discounts granted or penalties assessed to each person, if any, and the total amount of taxes received, discounts granted and penalties applied.
(2) These reports shall be submitted to the Treasurer on a Tax Collector's report form provided by the borough. The Tax Collector shall also use this form to differentiate between real estate taxes, other taxes and municipal assessments.
(B) Required reports of Tax Collector. The Tax Collector shall provide statements as follows:
(1) The Tax Collector shall prepare an annual statement summarizing the taxes collected for the year. The annual statement shall be submitted to the Treasurer on or before the thirty-first day of January of each year. The annual statement shall be submitted to the Treasurer on the Annual Report form provided by the borough. All municipal assessments of $1 or less shall not be billed.
(2) Within 60 days after the close of each calendar year, the Tax Collector shall file an annual report as required by law.
(C) Compensation of Tax Collector. The compensation of the Tax Collector is ratified and confirmed and shall have full force and effect until amended in the future, with compensation as follows:
(1) The Tax Collector shall receive a commission of 2% of all taxes collected during the discount period and shall receive a commission of 5% of all taxes collected during the flat rate or penalty period.
(2) The Tax Collector shall provide written tax certifications concerning the payment or nonpayment of borough real estate taxes upon request by the public. The Tax Collector may assess, collect and retain, as compensation for providing certification of payment or nonpayment of taxes, a fee of $20 for each such certification provided. In addition, the Tax Collector may charge a fee of $2.00 for each duplicate tax bill provided and a fee of $10 more than the amount charged by the Tax Collector's financial institution for all returned checks.
(3) In addition to the aforesaid compensation, the Tax Collector shall be paid actual and necessary expenditures for printing, postage, books, blanks, forms and other like items.
(Ord. 01-2022, passed 1-10-2022)