[Adopted 1-24-2001 by Ord. No. 86]
This article shall be known and may be cited
as the "Tax Collector Ordinance."
The following words and phrases, when used in
this article, shall have, unless the context clearly indicates otherwise,
the meanings given to them in this section:
The Local Tax Collection Law, 72 P.S. § 5511.1
et seq.
The definition contained in Section 2 of the Local Tax Collection
Law, 72 P.S. § 5511.1.
An installment period established in the ordinance or resolution
imposing the tax levy for any year which ends subsequent to December
31 of the year of the tax levy.
The definition contained in Section 2 of the Local Tax Collection
Law, 72 P.S. § 5511.1.
The Township of Potter.
The definition contained in Section 2 of the Local Tax Collection
Law, 72 P.S. § 5511.1.
A.
The tax collector shall credit against collection,
to every taxpayer subject to the tax levy for any tax year, a discount
from the amount of said tax upon the taxpayer making the payment of
the entire amount of said tax within the time period established by
the Board as the discount period.
B.
The percentage discount shall be the percentage specified
by the Board in the ordinance or resolution imposing the tax levy.
In the event the Board fails to specify the percentage discount in
the ordinance or resolution imposing the tax levy, the percentage
discount shall be the minimum percentage required by statute.
A.
The tax collector shall collect, from every taxpayer
subject to the tax levy for any tax year who shall fail to make payment
of the entire amount of said tax by the last date established by the
Board as the delinquent period, a penalty in addition to the entire
amount of said tax.
B.
The percentage penalty shall be the percentage specified
by the Board in the ordinance or resolution imposing the tax levy.
In the event the Board fails to specify the percentage penalty in
the ordinance or resolution imposing the tax levy, the percentage
penalty shall be the maximum percentage required by statute.
This section shall apply only in the event the
Board authorizes the installment method for the payment of the tax
in the ordinance or resolution imposing the tax levy.
A.
The tax collector shall honor, to every taxpayer subject
to the tax levy for any tax year, every taxpayer's election and payment
of the tax in equal installments.
B.
The payment by a taxpayer of the entire amount equal
to the entire tax levied divided by the number of installments specified
on or before the end of the first installment period shall conclusively
evidence that the taxpayer has elected to pay the tax on the installment
plan as provided herein.
C.
The entire amount of each installment must be made
on or before the end of the time period established for each installment.
D.
The number of installment periods for any tax shall
be as established by the Board in the ordinance or resolution imposing
the tax levy. In the event the Board does not establish the number
of installment periods in the ordinance or resolution imposing the
tax levy, there shall be four equal installments of 25% for the year
of the tax levy.
E.
Each installment period shall be as established by
the Board in the ordinance or resolution imposing the tax levy. In
the event the Board does not establish the dates of each installment
period in the ordinance or resolution imposing the tax levy, the dates
of each installment period are hereby established as follows:
(1)
The first installment period shall commence on the
date established as the beginning of the discount period and end on
the date established as the end of the discount period for the payment
of the entire amount of said tax, i.e., currently from the date of
the tax notice to two months after the date of the tax notice.
(2)
The second installment period shall commence on the
date established as the end of the discount period for the payment
of the entire amount of said tax, i.e., currently two months after
the date of the tax notice, and end on June 30 of the year of the
tax levy.
(3)
The third installment period shall commence on July
1 and end on August 30 of the year of the tax levy.
(4)
The fourth installment period shall commence on September
1 and end on October 30 of the year of the tax levy.
A.
The tax collector shall impose and collect, on every
taxpayer subject to the tax levy for any tax year who shall fail to
make payment of the entire amount of any installment of said tax by
the end of the installment period, a penalty in addition to the entire
amount of said installment of said tax.
B.
The percentage installment penalty shall be the percentage
specified by the Board in the ordinance or resolution imposing the
tax levy. In the event the Board fails to specify the percentage installment
penalty in the ordinance or resolution imposing the tax levy, the
percentage installment penalty shall be the maximum percentage required
by statute.
C.
In the event the Board establishes an installment
period in the ordinance or resolution imposing the tax levy which
ends subsequent to December 31 of the year of the tax levy, no amount
of any unpaid installment due after December 31 shall be considered
delinquent if paid during the period beginning January 1 of the next
fiscal year and ending on the last day of the installment period.
In the event that the Board establishes a post-fiscal-year
installment period in the ordinance or resolution imposing the tax
levy, and a taxpayer subject to the tax levy and payment of the tax
who elected to make payment on the installment method fails to make
payment of the entire amount of the installment by December 31 of
the year of the tax levy (nondelinquent installment taxpayer), the
tax collector shall continue to collect from the nondelinquent installment
taxpayer the entire amount of the installment from the period beginning
January 1 and ending on the date of the deadline of the post-fiscal-year
installment period.
The tax collector shall keep a record of all
moneys collected by the tax collector as taxes under the authority
of any tax duplicate in the possession of the tax collector.
A.
Tax collector periodic report.
(1)
The tax collector shall prepare and deliver to the
Township Treasurer a periodic report of all moneys collected by the
tax collector as taxes under the authority of any tax duplicate in
the possession of the tax collector during the previous period (tax
collector periodic report) as often and by the dates as the Board
shall specify in the ordinance or resolution imposing the tax levy.
(2)
In the event the Board fails to specify the number
of reporting periods for each tax collector periodic report in the
ordinance or resolution imposing the tax levy, there shall be 12 monthly
tax collector periodic report periods.
(3)
In the event the Board fails to specify the deadline
for delivering each tax collector periodic report in the ordinance
or resolution imposing the tax levy, the deadline for each monthly
tax collector periodic report shall be the 10th day following the
report period.
B.
Tax collector annual report.
(1)
The tax collector shall prepare and deliver to the
Township Treasurer an annual report of all moneys collected by the
tax collector as taxes under the authority of any tax duplicate in
the possession of the tax collector during the previous calendar year
(tax collector annual report) by the date the Act shall require.
(2)
In the event the Act does not specify a deadline for
delivering each tax collector annual report, the deadline shall be
the date the Board shall specify in the ordinance or resolution imposing
the tax levy.
(3)
In the event the Board fails to specify the deadline
for delivering the tax collector annual report in the ordinance or
resolution imposing the tax levy, the deadline for the tax collector
annual report shall be January 15 of the year following the annual
report period.
C.
Tax collector supplemental annual report.
(1)
The tax collector shall prepare and deliver to the
Township Treasurer a supplemental annual report of all moneys collected
by the tax collector as fiscal installment tax payment taxes under
the authority of any tax duplicate in the possession of the tax collector
during the current calendar year (tax collector supplemental annual
report) by the date the Board shall specify in the ordinance or resolution
imposing the tax levy.
(2)
In the event the Board fails to specify the deadline
for delivering the tax collector supplemental annual report in the
ordinance or resolution imposing the tax levy, the deadline for the
tax collector supplemental annual report shall be 15 days after the
deadline for the fiscal installment period.
[Amended 4-14-2004 by Ord. No. 99]
D.
Tax collector report format.
(1)
Each tax collector periodic report, annual report
and supplemental annual report shall be a true written verified statement,
on a form as the Act shall require, currently a form approved by the
Commonwealth Department of Community and Economic Development.
(2)
In the event that the Act does not require a particular
form, the form shall be one approved by the Township Treasurer.
E.
Penalty for late tax collector report.
(1)
In the event the tax collector does not provide any
tax collector periodic report in the report format specified herein
within the prescribed period, the Board may impose a late filing fee
in the ordinance or resolution imposing the tax levy.
(2)
In the event the Board does not impose a late filing
fee in the ordinance or resolution imposing the tax levy, the late
filing fee shall be the maximum amount for each day or part of day
the report is overdue, currently the following:
(a)
Twenty dollars for each day or part of a day,
excluding Saturdays, Sundays and holidays, for the first six days
that a statement with reconciled reports is overdue.
(b)
Ten dollars for each day or part of a day, excluding
Saturdays, Sundays and holidays, for each day after such sixth day
that a statement with reconciled reports is overdue.
(c)
The maximum fee payable with respect to a single
statement with reconciled reports shall not exceed $250.
The tax collector shall pay over to the Township
Treasurer all moneys collected as taxes on or before the date set
as the deadline for every tax collector periodic report and take a
receipt from the Township Treasurer for the same.
The Board hereby appoints the tax collector
as the delinquent tax collector. The Board hereby confers all powers
granted by statute and imposes all obligations imposed by statute
upon the delinquent tax collector relating to the payment and collection
of said taxes upon delinquency.
A.
The tax collector shall receive as compensation for
the collection of the Township tax levied in an amount equal to the
compensation specified by the Board in the ordinance or resolution
imposing the tax levy.
B.
In the event the Board fails to specify the compensation
in the ordinance or resolution imposing the tax levy, the tax collector
shall receive as compensation for the collection of the Township tax
levied an amount equal to 1.5% of the amount of all taxes collected.
C.
The tax collector shall also be reimbursed for all
actual necessary expenditures for tax duplicates, printing, postage,
books, blanks and forms.
