The tax imposed under § 345.01 and all interest and penalties shall be administered, collected and enforced under the 53 P.S. §§ 6924.101 et seq., as amended, known as the Local Tax Enabling Act; provided that, if the correct amount of the tax is not paid by the last date prescribed for timely payment, the City of Williamsport, pursuant to § 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.
(Ord. 5377, approved 12-17-1987; Ord. 6087, approved 11-29-2007)