[Adopted 10-8-1991 by Ord. No. 873 as Ch. 103, Art. VIII, of the 1991 Code; amended in its entirety at time of adoption of Code (see Ch. 1, General Provisions, Art. III)]
The duly qualified and elected Tax Collector of the Borough shall exercise all authority to collect all taxes, except those imposed pursuant to the Local Tax Enabling Act.[1] The Collector shall have the same powers, rights, privileges, duties and obligations as set forth in the Act of March 1949, known as the "Public School Code of 1949."[2] The Collector is empowered to collect delinquent taxes, other than delinquent taxes imposed pursuant to the Local Tax Enabling Act. The Collector shall be permitted to deduct and retain as a full compensation for the collection of Borough taxes a commission of 1 1/2% upon all taxes collected at face or discount and 3% on all delinquent taxes collected.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[2]
Editor's Note: See 24 P.S. § 1-101 et seq.