§ 24-704. Appointment of Per Capita Tax Collector; Responsibilities of Per Capita Tax Collector; and Joint Tax Collection.

1. 

The Borough Council may appoint by resolution or motion, from time to time, a Per Capita Tax Collector for the tax imposed by this Part.

2. 

A Per Capita Tax Collector appointed by Borough Council shall be empowered and charged with the duty of collecting and receiving all fees, taxes, fines and penalties imposed by this Part and of keeping such records as are necessary to reflect all amounts received by him, from whom received, and the date or dates of such receipt, together with such other records as the Per Capita Tax Collector may deem necessary and appropriate or are otherwise required by state or federal law.

3. 

A Per Capita Tax Collector appointed by the Borough Council shall be charged with the administration and enforcement of this Part, and charged and empowered, subject to Borough approval, to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Part. Any person aggrieved by any decision of the Per Capita Tax Collector shall have the right to appeal consistent with the Local Taxpayers Bill of Rights.

4. 

The Borough Council may make a joint agreement or agreements for the collection of the tax imposed by this Part in lieu of appointing a Per Capita Tax Collector for this purpose.

Ord. 2177, 4/12/2011, § 1