§ 408-72. Administration of tax.

A. 

It shall be the duty of the Borough Manager or the Borough's designee to accept and receive payments of this tax and to keep a record thereof showing the amount received by him from each employer or self-employed person, together with the date the tax was received.

B. 

The Borough Manager or the Borough's designee is hereby charged with the administration and enforcement of this article, and is hereby charged and empowered to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the examination of payroll records of any employer subject to this article; the examination and correction of any return made in compliance with this article, and any payment alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred, or any payment made by a taxpayer who is engaged in a business or occupation or businesses or occupations from which he derives less than $12,000 per year. Any person aggrieved by any decision of the Borough Manager shall have the right to appeal to the Court of Common Pleas of Northampton County as in other cases provided.

C. 

The Borough Manager or the Borough's designee is hereby authorized to examine the books and payroll records of any employer in order to verify the accuracy of any return made by an employer, or if no return was made, to ascertain the tax due. Each employer is hereby directed and required to give the Borough Manager the means, facilities and opportunity for such examination.

D. 

The Borough Manager or Borough's designee has the authority to collect any delinquent and/or unpaid local services tax. The Borough Manager and/or the Borough designee shall demand, receive and collect from all corporations, political subdivisions, associations, companies, firms or individuals, employing persons owing delinquent local services tax or whose spouse owes delinquent local services tax, or having in possession unpaid commissions or earnings belonging to any person or persons owing delinquent local services tax, or whose spouse owes delinquent locals services tax, upon the presentation of a written notice and demand certifying that the information contained therein is true and correct and containing the name of the taxable person or the spouse thereof and the amount of tax due.

E. 

Upon the presentation of such written notice and demand, it shall be the duty of any such corporation, political subdivision, association, company, firm or individual to deduct from the wages, commissions or earnings of such individual employees, then owing or that shall within 60 days thereafter become due, or from any unpaid commissions or earnings of any such taxable income in its or his possession, or that shall within 60 days thereafter come into its or his possession, a sum sufficient to pay the respective amount of the delinquent per local services tax and costs, shown upon the written notice or demand, and to pay the same to the Borough Manager or the Borough's designee of the taxing district in which such delinquent tax was levied within 60 days after such notice shall have been given.

F. 

No more than 10% of the wages, commissions or earnings of the delinquent taxpayer or spouse thereof may be deducted at any one time for delinquent local services tax. Such corporation, political subdivision, association, firm or individual shall be entitled to deduct from the moneys collected from each employee the costs incurred from the extra bookkeeping necessary to record such transactions, not exceeding 2% of the amount of money so collected and paid over to the Borough.

G. 

Upon the failure of any such corporation, political subdivision, association, company, firm or individual to deduct the amount of such taxes or to pay the same over to the Tax Collector, less the cost of bookkeeping involved in such transaction, as herein provided, within the time hereby required, such corporation, political subdivision, association, firm or individual shall forfeit and pay the amount of such tax for each such individual whose taxes are not withheld and paid over, or that are withheld and not paid over together with a penalty of 10% added thereto, to be recovered by an action of assumpsit in a suit to be instituted by the Tax Collector, or by the proper authorities of the taxing district, as debts of like amount are now by law recoverable, except that such person shall not have the benefit of any stay of execution or exemption law. The Tax Collector shall not proceed against a spouse or his employer until he has pursued collection remedies against the delinquent taxpayer and his employer under this section.