(a) From and after the enactment of this section, to each delinquent earned income tax assessment, levy or obligation owned to the Borough of White Oak there shall be added such attorney’s fees, charges and expenses incurred in the collection process subsequent to proper notification to such taxpayer of the intent to impose those fees upon the delinquent earned income tax obligation. Such additional charges shall be collected in addition to all interest and penalties as are allowed.
(b) Such fees shall be reasonable and the same are hereby established in a fee rate as attached herein and made a part thereof as Schedule “A”. Said schedule of fees is hereby deemed to be reasonable, fair and necessary in order to allow the Borough to collect such sum due. This schedule may be amended from time to time by resolution of the Borough of White Oak.
(c) Any person or entity empowered to collect sums on behalf of the Borough is directed to add such fees as are incurred to the extent allowed as set forth in Schedule “A”. Such sums collected pursuant to this section shall be in addition to any tax penalty, interest or other costs already part of the delinquent account or assessment. The sums collected pursuant to this section shall be remitted to the municipal taxing authority in the same manner as the underlying tax obligation.
(Ord. 3162. Passed 3-20-00.)