[Adopted 6-2-2016 by Ord.
No. 575]
The following terms shall have the meanings set forth herein:
The Berks County Earned Income Tax Collection Bureau.
This article.
The Council of the Borough of Kenhorst.
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.
Borough of Kenhorst.
An employer or taxpayer that is liable for tax.
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. The Collector
acknowledges that in the case of any unfair collection practices by
its agents or any third-party agency, it shall indemnify, hold harmless
and defend the Taxing Authority from any and all claims. The Taxing
Authority adopts this authorization with the condition precedent of
an agreement to indemnify hold harmless and defend, which is a material
condition of this article.
Promptly after adoption of this article, the Taxing Authority
will provide a copy of this article to the Collector. If the Taxing
Authority later rescinds, limits, or changes the scope of, the authorization
set forth in this article, then the Taxing Authority will immediately
notify the Collector.
