[Ord. 16-03, 6/2/2016, § 1]
The following terms shall have the meanings set forth herein:
- The Berks County Earned Income Tax Collection Bureau.
- This Part 10.
- GOVERNING BODY
- The Board of Supervisors of New Hanover Township.
- All local earned income taxes, other taxes, penalties, interest, and costs that the Collector collects on behalf of the Taxing Authority under the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., or other statutory law.
- An employer or taxpayer that is liable for tax.
- TAXING AUTHORITY
- New Hanover Township.
[Ord. 16-03, 6/2/2016, § 2]
The Taxing Authority acknowledges the Collector may engage one or more third-party collection agencies to pursue and collect delinquent tax in situations where the amount of delinquent tax owed is relatively small and it is therefore cost-prohibitive for the Collector to dedicate the upfront resources necessary to pursue such delinquent tax. The Taxing Authority hereby approves of the imposition on and collection of a fee from any delinquent taxpayer by any third-party collection agency engaged by the Collector, provided such fee does not exceed 25% of the amount of tax collected from any such taxpayer.
[Ord. 16-03, 6/2/2016, § 3]
Promptly after adoption of this part, the Taxing Authority will provide a copy of the part to the Collector. If the Taxing Authority later rescinds, limits, or changes the scope of, the authorization set forth in this part, then the Taxing Authority will immediately notify the Collector.
[Ord. 16-03, 6/2/2016, § 5]
This part is adopted and enacted 2nd of June 2016.