[HISTORY: Adopted by the Borough Council of the Borough of Wilmerding as indicated in article histories. Amendments noted where applicable.]
Article I Compensation
Article II Prompt Reporting Requirement
[Adopted 2-13-1969 by Ord. No. 744; amended in its entirety 11-14-1989 by Ord. No. 899 (Ch. 1, Part 1D, of the 1989 Code)]
The compensation of the Borough's Tax Collector for the collection of taxes shall be $4,000 per year.
[Adopted 7-12-2011 by Ord. No. 1012]
Editor's Note: This ordinance also provided that its preamble recitals be incorporated, which recitals read as follows:
"WHEREAS the Borough of Wilmerding has the power to tax and the power to regulate how the Tax Collector carries out his duties; and
"WHEREAS, the Borough has experienced difficulties in obtaining current information regarding the collection of taxes; and
"WHEREAS, the Borough of Wilmerding has determined that certain requirements must be put in place to compel the prompt reporting of the collection of taxes; and
"WHEREAS, the ordinance is passed pursuant to the Borough Code, 72 P.S. § 5511.1 et seq. and 72 P.S. § 5511.25."
This article imposes a duty on the elected Tax Collector to comply with the Pennsylvania Tax Collectors Manual and to file written, dated, signed and verified reports to Borough Council as provided herein. The Tax Collector is obligated to make all tax collection deposits in an interest-bearing bank account with FDIC insurance; the interest earned and taxes collected shall be paid in their entirety to the Borough in accordance with the schedule of reporting in this section.
The written report shall include the type of tax, name of the taxpayer(s), the street address, block and lot number, the amount paid, applicable discounts, penalties and costs, the date of payment, name of the payor bank and check number.
The Tax Collector shall include with his report a check payable to Wilmerding Borough in the full amount of all sums reported to have been collected in the written report.
Reports shall be filed on a weekly basis during the months of April through July and must be filed monthly during the balance of the year.
Monthly reports must be filed no later than the 10th day of the month following the month for which the Tax Collector is reporting. Weekly reports must be filed for the calendar week commencing on April 1 and thereafter from the eighth day through the 14th, and so forth for each week or a portion of a week through July 31. Such weekly reports shall be filed no later than the seventh day of the week following the week for which the Tax Collector is reporting.
If a Tax Collector fails to comply with the above reporting requirements, a late fee is hereby imposed in the amount of $20 for each day or portion of a day for the first six days when the report is overdue. Thereafter, the late fee shall be $10 per day. Saturdays, Sundays and holidays shall be excluded from this calculation. The total late fee for any calendar year shall not be in excess of $250. If the late fee remains unpaid for a period of 60 days from when it was assessed by Council at a regular meeting, Council is authorized to deduct such unpaid amount from any fees or remuneration due the Tax Collector.