[Adopted 2-13-1985 by Ord. No. 812]
[Amended 7-9-2014 by Ord. No. 988]
A. 
The Elected Tax Collector ("Tax Collector") for the Borough of Emsworth ("Borough") shall collect real estate taxes, per capita taxes and occupation taxes which may be levied and assessed by the Borough.
B. 
The Tax Collector, on or before the tenth of each month, shall pay over to the Borough or deposit in a bank account designated by the Borough all moneys collected as taxes during the previous month.
C. 
The Tax Collector shall provide receipts to taxpayers providing a self-addressed, stamped envelope as required by law.
D. 
The Tax Collector, at any time on demand of the Borough, shall exhibit any duplicate in his or her possession showing the uncollected taxes as of any date.
E. 
The Tax Collector, on or before the 10th day of each month, shall provide a true, verified statement ("statement"), in writing on a form approved by the Department of Community and Economic Development, to the Secretary of the Borough for all taxes collected for the Borough during the previous month, giving the names of taxables, the amount collected from each, along with discounts granted or penalties applied, if any, and the total amount of taxes received, discounts granted and penalties applied.
F. 
The Tax Collector shall include with each statement a reconciled monthly Tax Collector's report for each type of tax collected for each taxing district. The report shall be reconciled from the tax duplicates to the amount of taxes remaining to be collected.
G. 
If the Tax Collector does not provide the statement, including the reconciled reports, within the prescribed time period, the Borough shall impose a late filing fee in accordance with 72 P.S. § 5511.25. The late filing fees shall be the maximum amount allowed by law. Currently, the fees are:
(1) 
Twenty dollars for each day or part of day excluding Saturdays, Sundays and holidays, for the first six days that a statement with the reconciled reports is overdue.
(2) 
Ten dollars for each day after such sixth day.
(3) 
The maximum fee payable with respect to a single statement is $250.
H. 
The above-described late filing fees shall automatically update to the maximum fees allowable by law without further action by the Borough.
I. 
The Borough may waive, wholly or partially, the late filing fee if the Borough determines that there is reasonable cause for failure to timely file the statement with the reconciled reports.
J. 
The Borough shall receive an overdue statement with the reconciled reports even if any late filing fee due has not been paid, but the statement shall not be deemed filed until all fees are filed. No further late filing fees shall be incurred upon the submission of the overdue report, even though it is not considered filed.
K. 
The Borough is authorized to deduct the amount of any unpaid late fee from any fees or renumeration due to the Tax Collector.
A. 
The elected Tax Collector for the collection of all of the aforesaid taxes levied and assessed by the Borough of Emsworth shall be paid by the Borough of Emsworth beginning January 1, 1986, as follows:
(1) 
A commission of 2% on all real estate taxes levied by the Borough of Emsworth and paid to the Tax Collector of the Borough of Emsworth.
(2) 
A commission of 3% on all wage tax monies paid to the Tax Collector of the Borough of Emsworth.
(3) 
A commission of 2 1/2% on all per capita taxes paid to the Tax Collector of the Borough of Emsworth.
(4) 
A commission of 5% on all of the occupation taxes collected by the Tax Collector of the Borough of Emsworth.
B. 
Notwithstanding the foregoing, the elected Tax Collector of Emsworth Borough shall be paid an additional 7% of any and all delinquent wage taxes collected.
The Tax Collector shall and will, before entering upon the duties of the office, enter into a surety bond to the Commonwealth of Pennsylvania for all taxes to be collected by the Tax Collector and the Borough shall be liable to pay that percentage of said bond premium as the total Borough taxes appear.
On or before 18 months from the date upon which any such tax levied and assessed by the Borough becomes delinquent, the Tax Collector shall and will report all such delinquent taxes in the hands of the collector of delinquent taxes, or in the hands of the Solicitor for collection and/or liening as the case may be.