[HISTORY: Adopted by the Board of Commissioners of the Township of Bethlehem 2-5-2018 by Ord. No. 04-18. Amendments noted where applicable.]
Taxation — See Ch. 240
The following words and phrases, when used in this chapter, shall have the meanings ascribed to them in this section:
- A partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons other than a private trust or decedent's estate.
- A corporation, joint-stock association, business trust or banking institution which is organized under the laws of this commonwealth, the United States or any other state, territory, foreign country or dependency.
- Every natural person, association or corporation.
- TAX COLLECTOR
- The duly elected Tax Collector of the Township of Bethlehem, Northampton County, Pennsylvania.
- The Township of Bethlehem, Northampton County, Pennsylvania.
- The duly appointed Treasurer of the Township of Bethlehem, Northampton County, Pennsylvania.
The Tax Collector shall be the collector of all taxes levied within the Township by the Board of Commissioners empowered to levy taxes. The Tax Collector shall, in addition to the powers, perform all duties and be subject to all the obligations and responsibilities for the collection of such taxes as are now vested and conferred upon or imposed upon by the First Class Township Code.
The Tax Collector shall, on a regular and timely basis, provide the Treasurer with a true, verified statement, in writing, for all taxes collected during the period.
Such statement shall set forth the names of the taxable person, the amount collected from each person, the discounts granted or penalties assessed to each person, if any, and the total amount of taxes received, discounts granted and penalties applied.
The statement shall be submitted to the Treasurer on a Tax Collector's report form provided by the Township.
The Tax Collector shall prepare an annual statement summarizing the taxes collected for the year. The annual statement shall be submitted to the Treasurer on or before the 31st day of January of each year. The annual statement shall be submitted to the Treasurer on the Annual Report form provided by the Township.
Within 60 days after the close of each calendar year, the Tax Collector shall file an annual report as required by law.
The Tax Collector shall provide written tax certifications concerning the payment or nonpayment of Township taxes upon request by the public.
The Tax Collector, with the approval of the Board of Commissioners, may appoint a Deputy Tax Collector, in accordance with Section 22 of the Local Tax Collection Law, 72 P.S. § 5511.22.
The compensation to be paid to the Tax Collector for the collection of taxes assessed and levied in the Township of Bethlehem is hereby fixed at a salary of $1 per year.
The Township shall establish the bonding requirement for the Tax Collector and payment thereof by resolution of the Board of Commissioners from time to time and pursuant to the Pennsylvania First Class Township Code and all other applicable laws.
The Township may provide space in the Municipal Building for use by the Tax Collector.
The Township will pay for reasonable expenses of telephone and postal services, office supplies, photocopying and printing associated with the business of tax collection, upon approval of a purchase order and receipt of an invoice.
The Tax Collector or its designee may assess, collect and retain as compensation for providing certification of payment or nonpayment of Township taxes.