Borough of Mount Union, PA
Huntingdon County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Mount Union as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 294.
[Adopted 4-18-1950 by Ord. No. 320 (Ch. I, Part 9, of the 1980 Code of Ordinances)]
From and after the effective date of this article, the Tax Collector shall make a true and verified statement in writing to the Borough Council, on or before the 10th day of each month, for all taxes collected during the previous month, giving the names of the taxables, the amount collected from each and the total amount of taxes received. Forms for the monthly report by the Tax Collector shall be provided by the Council.
The Tax Collector shall make a complete settlement of all taxes for each year with the Borough Secretary, who is hereby appointed settlement officer, not later than the first day of June of the year succeeding the one for which the taxes were levied, unless such time shall be extended by resolution of Council.
Upon final settlement of a tax duplicate as provided in this article, the Tax Collector shall take an oath or affirmation, in writing and subscribed by the Tax Collector, that he has made a true and just return of all taxes collected by him and that he has returned all unpaid real estate tax to the office of the County Commissioners of the County of Huntingdon as provided by the Acts of Assembly; an exact copy of such taxes that were returned to the County Commissioners shall be filed with the Borough Secretary. The said oath or affirmation by the Collector shall also state that he has demanded from all corporations, political subdivisions, firms or individuals employing persons owing occupation taxes, or having in possession unpaid commissions or earnings belonging to any person or persons owing occupation taxes, by written notice and demand containing the name of the taxable and the amount of tax due. Such oath or affirmation shall be administered by the Borough Secretary, who is hereby empowered to administer the same, and shall be filed with the said Secretary.
[Adopted 7-18-1979 by Ord. No. 880 (Ch. I, Part 1, § 2, of the 1980 Code of Ordinances)]
The commission of the Tax Collector of the Borough of Mount Union, for collection of such Borough taxes as he shall be required, by law or ordinance, to collect, shall be 2% of taxes collected by him at face and during the discount period and 5% of taxes collected by him after the discount period.