[Adopted 3-1-1965 by Ord. No. 533 (Ch. I,
Secs. 121 to 125, of the 1962 Code)]
There is hereby created a bureau to be known
as Bureau of Collections which shall administer the provisions of
all ordinances or regulations of Borough of Catasauqua levying any
tax, service charge, permit or license fee or municipal charge of
whatever nature or kind and which shall include within its operation
by way of definition and not of limitation the Earned Income Tax Department,
collection of per capita taxes, sewer and water rents, refuse collection
and any other matters specifically referred to it from time to time.
Pursuant to Section 5 of Ordinance No. 435 of
Borough of Catasauqua,[1] the supervision and management of said Bureau shall be
under the Borough Manager.
The Bureau of Collections shall provide, at
the expense of Borough of Catasauqua, office facilities, bookkeeping
and clerical personnel, books, records, mailing lists, supplies, printing,
postage, blanks and forms necessary for the performance of the duties
of the respective departments and shall maintain and keep current
a list of all residents and inhabitants of the Borough of Catasauqua.
It shall further provide personnel to receive collections at the office
designated by the Bureau during ordinary business hours of each week
and to issue receipts therefor.
The Bureau of Collections is hereby authorized
and empowered to furnish its facilities and personnel to the duly
elected Tax Collector of the Borough of Catasauqua, upon terms satisfactory
to the Borough, to the extent permitted by law, upon request of said
Tax Collector and upon proper authorization in writing as may be required
or permitted by law.
All real estate taxes received at the office of the Bureau of Collections by an employee of the Bureau and receipted for by such employe pursuant to the provisions of § 40-12 hereof shall be deemed to have been collected and paid over to Borough of Catasauqua.
