[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. 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." 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.