Chapter 44, Taxation

[HISTORY: Adopted by the Borough Council of the Borough of Harveys Lake as indicated in article histories. Amendments noted where applicable.]

GENERAL REFERENCES
Auditor -- See Ch. 4.
Garbage collection fee -- See Ch. 19, Art. I.

ARTICLE I, Earned Income and Net Profits Tax [Adopted 1-29-1968 by Ord. No. 17EN]

§ 44-1. Imposition of tax.
A tax of 1% is hereby levied on earned income received and on net profits earned by persons within Harveys Lake Borough and by persons who are residents of Harveys Lake Borough. The effective date of this article is February 1, 1968, and the tax shall continue in force on a calendar-year basis or taxpayer fiscal-year basis for each succeeding year thereafter.

§ 44-2. Adoption of statutory provisions by reference.
A. The provisions of Section 13 of the Local Tax Enabling Act,EN from "I. Definitions" through "IX. Fines and Penalties . . ." inclusive, are hereby included in this article and incorporated herein by reference and, as required by such act, shall be construed to be a part of the tax levied and assessed by this article.
B. In accordance with the provisions of IIIA(1) of Section 13, the Council of the Borough of Harveys Lake, as the governing body, elects to require the filing of a declaration of estimated net profits and quarterly payments.
C. In accordance with the provisions of IIIA(4) of Section 13, the Earned Income Tax Collector is authorized to provide by regulation for the making and filing of adjusted declarations of estimated net profits, et cetera, as set forth in such subsection.
D. In accordance with the provisions of IIIB of Section 13, the Council of the Borough of Harveys Lake, as the governing body, elects to require every taxpayer to make and file a final return as set forth in the first paragraph of such subsection.
E. In accordance with the provisions of IIIB of Section 13, the Council of the Borough of Harveys Lake, as the governing body, elects to require every taxpayer who is employed for a salary, et cetera, and who received any earned income not subject to withholding, to make and file an annual return as set forth in the second paragraph of such subsection.

§ 44-3. Payment of tax.
Section 14 of the Act of December 31, 1965 (P.L. 1257), known as "The Local Tax Enabling Act," as the same may be amended from time to time, is hereby incorporated herein by reference made thereto in its entirety.

§ 44-4. Appointment of Earned Income Tax Collector.
The Council of the Borough of Harveys Lake by resolution shall appoint an Earned Income Tax Collector and such Clerks, collectors, assistants and employees as may be deemed necessary for the assessment and collection of taxes imposed by this article. The Council may make a joint agreement with other political subdivisions and may agree to appoint one person or agency to collect taxes upon earned income imposed by other political subdivisions and Harveys Lake Borough. The Council of the Borough of Harveys Lake shall by resolution determine the compensation to be paid to the Earned Income Tax Collector for his services and expenses, fix the amount of the bond to be furnished by the Collector, and designate the custodian of such bond.

§ 44-5. Audit of records of Earned Income Tax Collector.
The Board of Auditors of Harveys Lake Borough shall audit at least once each year the books, accounts and records of the Earned Income Tax Collector.

§ 44-6. Powers and duties of Earned Income Tax Collector.
The Earned Income Tax Collector, in addition to the powers and duties set forth in "V. Powers and Duties of Officer" as set forth in Section 13 of the Local Tax Enabling Act, shall also have the powers set forth in Sections 18, 19, 20 and 21 of such act in relation to collection of taxes, which sections are hereby incorporated herein by reference made thereto in their entirety

§ 44-7. Incorporation of state act by reference.
Where the interpretation or terms or provisions of this article are not in accordance with or in compliance with the provisions of the Local Tax Enabling Act of 1965, as amended from time to time, the provisions of said act are intended to be ordained and enacted by this article as fully as though incorporated, set forth and made part of this article.

§ 44-8. Severability.
Should any portion whatsoever of this article be held invalid or unenforceable for any reason by any court of competent jurisdiction, such portion shall be deemed severable, but only to the extent of such holding, and such holding shall not affect the remaining portions hereof.

§ 44-9. Inconsistent ordinances repealed.
All ordinances or parts of ordinances inconsistent herewith be and the same are hereby repealed.

§ 44-10. Effective date.
This article shall take effect on the first of February 1968.

ARTICLE II, Per Capita Tax [Adopted 1-29-1968 by Ord. No. 15]

§ 44-11. Imposition of tax; definition of "current year."
A. A per capita tax of $5 for general revenue purposes is hereby imposed by authority of and in compliance with the Local Tax Enabling Act of 1965, upon each resident or inhabitant of the age of 21 years or over within the limits of the Borough for the year 1968 and for each succeeding year thereafter that this article is reenacted without substantial change. This tax shall be in addition to all other taxes imposed by the Borough pursuant to any other laws of the Commonwealth of Pennsylvania.
B. For the purposes of this article the following phrase shall have the meaning ascribed to it as follows:
CURRENT YEAR -- The calendar year during which the tax is imposed.

§ 44-12. Collection.
Said tax shall be collected by the duly elected or appointed Tax Collector for the Borough in the same manner and at the same time or times as other Borough taxes are collected, as provided by the Local Tax Collection Law of 1945, as amended from time to time.

§ 44-13. Tax Collector's bond.
The Tax Collector shall give bond secured and conditioned for the collecting, accounting for and paying over of such taxes in the same manner as provided for other Borough taxes.

§ 44-14. Warrant for collection.
The entry of said per capita tax in the tax duplicate and issuance of said duplicate to the Tax Collector shall constitute his warrant for the collection of the per capita tax hereby imposed. Such warrant shall remain in force until the complete settlement of all taxes in such duplicate as provided by Local Collection Law of 1945, as amended from time to time.

§ 44-15. Collection expenses; compensation for Tax Collector.
The expenses of the collection of the per capita tax hereby imposed shall be paid and allowed as provided in the Local Tax Collection Law of 1945, as amended from time to time. The Tax Collector, as compensation for the collection of said taxes, shall receive the same commission as fixed by the Borough for the collection of the other Borough taxes.

§ 44-16. Discounts, penalties and interest.
The same discount, penalties and interest shall be applicable to the collection of this tax as are applicable in the case of the collection of the real property tax imposed by this Borough.

§ 44-17. Tax-due notice.
The Tax Collector shall give notice to every taxable person whose name appears on the tax duplicate, at the same time and in the same manner as provided by Local Tax Collection Law of 1945, as amended from time to time. Failure to receive such notice shall not relieve any taxpayer from the payment of the tax hereby imposed, and such taxpayer shall be charged with the said tax as though he had received notice.

§ 44-18. Exonerations.
The Borough Council shall make exonerations for uncollectible per capita taxes, mistakes, indigent persons, deaths, removals, etc., as to them shall appear just and reasonable. A record of all exonerations shall be kept by the Secretary, who shall then give to the Tax Collector a certificate directed to the Treasurer stating the exoneration in full in order that settlement may be made accordingly, as required by the Local Tax Collection Law of 1945, as amended from time to time.

§ 44-19. Auditing of accounts.
The Board of Auditors of the Borough of Harveys Lake shall examine and audit at least once each year the books, accounts and records of the Tax Collector.

§ 44-20. Powers and duties of Tax Collector.
A. The Tax Collector shall have the powers set forth in Sections 18, 19, 20 and 21 of the Local Tax Enabling Act of 1965, and such other duties and powers prescribed by any other laws pertaining thereto, in relation to collection of taxes. Such powers and duties are hereby incorporated herein by reference.
B. It is hereby expressly declared to be the intent of the Council to confer and impose upon the Tax Collector of the Borough, in the assessment and collection of the per capita tax hereby imposed, all of the rights, powers, duties and obligations which are conferred or imposed upon Borough tax collectors of Borough taxes by any existing law or laws of the Commonwealth of Pennsylvania, as amended from time to time, insofar as the same may relate to the said per capita tax. It is further declared not to be the intent of this article to limit the Tax Collector, in the collection of the per capita tax hereby levied and assessed, to the provisions of Local Tax Collection Law of 1945, as amended from time to time, but it is the intent to confer upon the Tax Collector all the powers and rights, together with all the duties and obligations, conferred upon or granted to Borough tax collectors by any other laws of the Commonwealth of Pennsylvania.

§ 44-21. Incorporation of state act by reference.
Where the interpretation or terms or provisions of this article are not in accordance or in compliance with the provisions of the Local Tax Enabling Act of 1965, as amended from time to time, the provisions of said act are intended to be ordained and enacted by this article as fully as though incorporated, set forth and made part of this article.

§ 44-22. Severability.
Should any portion whatsoever of this article be held invalid or unenforceable for any reason by any court of competent jurisdiction, such portion shall be deemed severable, but only to the extent of such holding, and such holding shall not affect the remaining portions hereof.

§ 44-23. Inconsistent ordinances repealed.
All ordinances or parts of ordinances inconsistent herewith be and the same are hereby repealed.

§ 44-24. Effective date.
This article shall take effect upon the first day of February 1968.

ARTICLE III, Amusement Tax [Adopted 1-29-1968 by Ord. No. 18]

§ 44-25. Imposition of tax.
A tax for general revenue purposes is hereby imposed by authority of and in compliance with the Local Tax Enabling Act of 1965, as amended from time to time, for the year 1968 and each succeeding year thereafter that this article is reenacted without substantial change, upon the privilege of attending or engaging in any amusement within the Borough, in accordance with the following.

§ 44-26. Definitions.
For the purpose of this article, the following words and phrases shall have the meaning ascribed to them as follows, except where the context clearly indicates a different meaning:
AMUSEMENT -- All manner and forms of entertainment, including, among others, theatrical or operatic performances, concerts, vaudeville, circus, carnival and sideshows; all forms of entertainment at fairgrounds and amusement parks; athletic contests, including wrestling matches, boxing and sparring exhibitions, football and baseball games, skating, golfing, tennis, hockey, bathing, swimming, archery, shooting, riding, dancing, rowing, bowling, billiards, pool and all other forms of diversion, sport, recreation or pastime, shows, exhibitions, contests, displays and games and all other methods of obtaining admission charges, donations, contributions or monetary charges of any character from the general public or a limited or selected number thereof, directly or indirectly, in return for other than tangible property or specific personal or professional services.
ASSOCIATION -- Any partnership, limited partnership or other form of unincorporated enterprise, owned by two or more "persons."
COLLECTOR -- The "person" authorized by the Council of the Borough of Harveys Lake to collect the within tax.
PERSON -- Every natural person, copartnership, "association" or corporation. Whenever used in any clause prescribing or imposing a penalty, or both, the term "person" as applied to copartnership or "association" shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
PLACE OF AMUSEMENT -- Any place, indoors or outdoors, within the Borough of Harveys Lake, where the general public or a limited or selected number thereof may, upon payment of an established price, attend or engage in any "amusement" as herein defined, including, among others, theaters, opera houses, amusement parks or stadiums, arenas, baseball parks, skating rinks, circus or carnival tents or circus or carnival grounds, fairgrounds, social, sporting, athletic clubs, dance halls, rifle or shotgun ranges, cabarets, nightclubs, restaurants or eating places serving food and drink where an admission or cover charge in lieu thereof is charged, and other like places.
PRODUCER -- Any "person," herein defined, conducting any "place of amusement" as herein defined, where the general public or a limited or selected number thereof may, upon the payment of an established price, attend or engage in any "amusement."

§ 44-27. Rate of tax.
A. A tax is hereby imposed upon the admission fee or privilege to attend or engage in any amusement, at the rate of $0.01 or major fraction thereof of the established price charged the general public or a limited or selected group thereof by any producer for such privilege, which shall be paid by the person acquiring such privilege. Where, in addition to the admission fee charged each person, there is also charged an additional fee or charge for the privilege of parking within or bringing into the said amusement area an automobile or other vehicle, a tax is likewise imposed upon said fee or charge for the privilege of parking within or bringing into said amusement area said automobile or other vehicle, at the rate of $0.01 for each $0.10 or major fraction thereof of the established price charged the general public or a limited or selected group thereof by any producer for such privilege, which shall be paid by the person acquiring such privilege. For the purpose of determining what a major fraction is, $0.05 or over shall be considered to be a major fraction of $0.10.
B. In the case of persons (except bona fide employees of a producer) or municipal or state officers in official business or totally blind persons admitted free or at reduced rates to any place of amusement at a time when and under circumstances under which an established price is charged to other persons, the tax imposed by this resolution shall be computed on the established price charged to such other persons of the same class for the same or similar accommodations, to be paid by the persons so admitted.
C. In the case of persons having permanent use of boxes or seats in any place of amusement, or a lease for the use of said box or seat in such place of amusement, the tax imposed by this resolution shall be computed on the established price for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder; such tax is to be paid by the lessee or holder.
D. In the case where the admission fee charged to attend or engage in any amusement is in excess of the regularly established admission rate, a tax is hereby imposed on the amount of admission charged in excess of the regular rate of admission of $0.025 for each $0.10 charged over the established rate of admission.

§ 44-28. Collection of tax.
A. Producers shall collect the tax imposed by this resolution and shall be liable to the Borough of Harveys Lake, as agents thereof, for the payment of the same into the Borough treasury through the Borough Tax Collector, as hereinafter provided in this resolution.
B. Where permits are obtained for conducting temporary amusements by persons who are not the owners, lessees or custodians of the place where the amusements are to be conducted, or where the temporary amusement is permitted by the owner, lessee or custodian of any place of amusement to be conducted without the procurement of a permit or permits required by resolution, the tax imposed by this resolution shall be paid by the owner, lessee or custodian of such place where the temporary amusement is held or conducted, unless paid by the producer conducting the amusement.

§ 44-29. Duty of producers.
A. For the purpose of ascertaining the amount of tax payable by the producers to the Borough of Harveys Lake, it shall be the duty of:

(1) Every producer, except as hereinafter provided, conducting a place of amusement on or before the tenth day of each month, to transmit to the Borough Tax Collector on a form prescribed and prepared by the Borough Tax Collector, a report under oath or affirmation of the amount of tax collected by him during the preceding month.
(2) Every producer conducting a temporary place of amusement or itinerant form of amusement, to file a report with the Borough Tax Collector or any duly authorized agent thereof, promptly after each show or performance.

B. All reports required under this section shall show such information as the Borough Tax Collector shall prescribe.
C. Every producer, at the time of making every report required by this section, shall compute and pay to the Borough Tax Collector the taxes collected by him and due to the Borough of Harveys Lake during the period for which the report is made: The amount of all taxes imposed under the provisions of this article shall, in the case of places of permanent amusement, be due and payable on the 10th day of the next succeeding month, and in the case of itinerant forms of amusement it shall be due and payable on the day following the day such itinerant amusement was conducted. Such taxes shall bear interest at the rate of 1% per month or fractional part of a month from the date they are due and payable until paid.

§ 44-30. Penalty for neglect or refusal to report or pay tax.
A. If any producer shall neglect or refuse to make any report and payment as herein required, an additional 10% of the amount of the tax due shall be added by the Collector and collected.
B. All such taxes shall be recoverable by the Solicitor as other debts of like amount are now by law recoverable.

§ 44-31. Borough Tax Collector's determination of tax.
A. If the Borough Tax Collector is not satisfied with the report and payment of tax made by any producer under the provisions of this resolution, he is hereby authorized and empowered to make determination of the tax due by such producer, based upon the facts contained in the report or upon any information within his possession or that shall come into his possession, and for this purpose the Tax Collector of the Borough of Harveys Lake is authorized to examine the books, papers, ticket stubs and records of any producer, taxable under this resolution, to verify the accuracy of any report or payment made under the provisions hereof, to ascertain whether the taxes imposed by this resolution have been paid.
B. If any producer shall refuse or neglect to make any report and payment of tax required by this resolution, or if, as a result of an investigation by the Borough Tax Collector, a report is found to be incorrect, the Borough Tax Collector shall estimate the tax due by such producer and determine the amount due by him for taxes, penalties and interest thereon.
C. All taxes, interest and penalties received, collected or recovered under the provisions of this resolution shall be paid into the treasury of the Borough of Harveys Lake for the use and benefit of the Borough of Harveys Lake.

§ 44-32. Violations and penalties.
Any person, copartnership, association or corporation who shall fail, neglect or refuse to comply with any of the terms or provisions of this resolution or of any regulation or requirement pursuant thereto and authorized thereby shall be subject to a fine or penalty not to exceed $100 and costs for each such offense, or to undergo imprisonment for not more than 30 days for the nonpayment of such fine or penalty and costs within 10 days from the imposition thereof. Such fine or penalty imposed by this section shall be in addition to any other penalty imposed by any other section of this resolution.

§ 44-33. Incorporation of state act by reference.
Where the interpretation or terms or provisions of this article are not in accordance or in compliance with the provisions of the Local Tax Enabling Act of 1965, as amended from time to time, the provisions of said act are intended to be ordained and enacted by this article as fully as though incorporated, set forth and made part of this article.

§ 44-34. Severability.
Should any portion whatsoever of this article be held invalid or unenforceable for any reason by any court of competent jurisdiction, such portion shall be deemed severable, but only to the extent of such holding, and such holding shall not affect the remaining portions hereof.

§ 44-35. Inconsistent ordinances repealed.
All ordinances or parts of ordinances inconsistent herewith be and the same are hereby repealed.

§ 44-36. Effective date.
This article shall take effect on February 1, 1968.

ARTICLE IV, Realty Transfer Tax [Adopted 1-29-1968 by Ord. No. 16; amended in its entirety 8-15-2006by Ord. No. 3-2006]

§ 44-37. Imposition of tax.
The Borough of Harveys Lake adopts the provisions of Article XI-D of the Tax Reform Code of 1971 and imposes a realty transfer tax as authorized under that Article subject to the rate limitations therein. The tax imposed under this section shall be at the rate of 1%.

§ 44-38. Administration.
The tax imposed under § 44-37 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511, as amended), known as "The Local Tax Enabling Act";EN provided that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Borough of Harveys Lake, pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D), authorizes and directs the Department of Revenue of the Commonwealth of Pennsylvania to determine, collect and enforce the tax, interest and penalties.

§ 44-39. Interest on unpaid taxes.
Any tax imposed under § 44-37 that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923 (P.L. 207, No. 153) (53 P.S. § 7101 et seq.), as amended, known as "The Municipal Claims and Tax Liens Act." The interest rate shall be 6% per annum.

§ 44-40. Tax as lien.
The tax, together with interest and penalties hereby imposed, when due and unpaid, shall be a lien upon the real estate within the boundaries of the Borough, which is the subject of the transfer, said lien to be effective as of the date when the tax becomes due hereunder and said lien shall continue until discharged by payment or as provided by law. The Solicitor of the Borough is hereby authorized and empowered to file a lien or claim, or otherwise proceed according to law, for the collection of any unpaid tax, interest or penalty hereunder.

§ 44-41. Repealer; severability; effect on prior documents.
A. All ordinances, or parts thereof, inconsistent herewith are hereby repealed to the extent of the inconsistency.
B. If any clause, provision or portion of this article shall be held invalid or unconstitutional by any court of competent jurisdiction, such decision shall not affect any other clause, provision or portion of this article.
C. Any repealed ordinances shall remain effective for documents that became subject to tax prior to the effective date of this article.

§ 44-42. When effective.
The provisions of this article shall become effective immediately after enacted by Council and be applicable to any documents made, executed, delivered, accepted or presented for recording.

§ 44-43. (Reserved)

§ 44-44. (Reserved)

§ 44-45. (Reserved)

§ 44-46. (Reserved)

§ 44-47. (Reserved)

§ 44-48. (Reserved)

§ 44-49. (Reserved)

§ 44-50. (Reserved)

§ 44-51. (Reserved)

§ 44-52. (Reserved)

ARTICLE V, Property Tax

[The property tax rate for the Borough of Harveys Lake is set annually by ordinance, and the current ordinance is on file in the office of the Borough Secretary.]

ARTICLE VI, Occupational Privilege Tax [Adopted 1-3-1979 by Ord. No. 12-78EN]

§ 44-53. Definitions.
A. The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning:
BOROUGH OF HARVEYS LAKE -- The area within the corporate limits of the Borough of Harveys Lake.
EMPLOYER -- An individual, partnership, association, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage, commission or other compensation basis, including self-employed persons.
FISCAL YEAR -- The twelve-month period beginning January 1 and ending December 31.
INDIVIDUAL -- Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the Borough of Harveys Lake.
OCCUPATION -- Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, carried on or performed within the corporate limits of the Borough of Harveys Lake for which compensation is charged or received in excess of $1,000, whether by means of salary, wages, commissions or fees for services rendered.
OCCUPATION TAX COLLECTOR -- The person appointed by the Council of Harveys Lake under whose direction this tax shall be enforced.
TAX -- The occupation privilege tax, in the amount of $10, levied by this article.
B. The words "he," "his," or "him" shall mean and indicate the singular and plural as well as male, female and neuter gender.

§ 44-54. Tax levied.
The Borough of Harveys Lake hereby levies and imposes on each occupation engaged in by individuals during the fiscal year of 1979 within the corporate limits of the Borough of Harveys Lake an occupation privilege tax. This tax is in addition to all other taxes of any kind or nature heretofore levied by the Borough of Harveys Lake.

§ 44-55. Amount of tax.
Beginning with the first day of January 1979, each occupation, as hereinbefore defined, engaged in within the Borough of Harveys Lake shall be required to pay an occupation privilege tax in the amount of $10 per annum.

§ 44-56. Duties of employers.
Each employer within the Borough of Harveys Lake, as well as those employers situated outside of the Borough Harveys Lake but who engage in business within the Borough of Harveys Lake, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Borough of Harveys Lake the said tax of $10 per annum and making a return and payment thereof to the Occupation Tax Collector. Further, each employer is hereby authorized to deduct this tax from each employee in his employ whether said employee is paid by salary, wages or commission and whether or not part or all such services are performed within the Borough of Harveys Lake.

§ 44-57. Returns.
Each employer shall prepare and file a return showing a computation of the tax on forms to be suppled to him by the Council of the Borough of Harveys Lake or its designated Occupation Tax Collector. Each employer, in filing this return and making payment of the tax withheld from his employees, shall be entitled to retain a commission calculated at the rate of 2% of the gross tax due and payable, provided that such tax is collected and paid over by the employer on or before the dates hereinafter set forth. It is further provided that if the employer fails to file said return and pay said tax, whether or not he makes collection thereof from the salary, wages or commissions paid by him to said employee, the employer shall be responsible for the payment of the tax in full without deducting a commission and as though the tax had originally been levied against him.

§ 44-58. Dates for determining tax liability and payment.
Each employer shall use his employment records from the first day of January to the first day of May for determining the number of employees from whom said tax shall be deducted and paid over to the Occupation Tax Collector on or before June 1. Supplemental reports shall be made by each employer on August 1 and October 1 of new employees, as reflected on his employment records from May 1 to August 1 and from August 1 to October 1. Payments on these supplemental reports shall be made on September 1 and November 1, respectively.

§ 44-59. Individuals engaged in more than one occupation.
Each individual who shall have more than one occupation within the Borough of Harveys Lake shall be subject to the payment of this tax on his principal occupation, and his principal employer shall deduct this tax and deliver to him evidence of deductions on a form to be furnished to the employer by the Occupation Tax Collector, which form shall be evidence of deduction having been made and when presented to any other employer shall be authority for such employer to not deduct this tax from the employee's wages, but to include such employee on his return by setting forth his name, address and the name and account number of the employer who deducted this tax.

§ 44-60. Self-employed individuals.
All self-employed individuals who perform services of any type or kind or engage in any occupation or profession within the Borough of Harveys Lake shall be required to comply with this article and pay the tax to the Occupation Tax Collector on June 1 or as soon thereafter as he engages in an occupation.

§ 44-61. Nonresident employers or self-employed individuals.
All employers and self-employed individuals residing or having their places of business outside of the Borough of Harveys Lake, but who perform services of any type or kind or engage in any occupation or profession within the Borough of Harveys Lake do by virtue thereof agree to be bound by and subject themselves to the provisions, penalties and regulations promulgated under this article with the same force and effect as though they were residents of the Borough of Harveys Lake. Further, any individual engaged in an occupation within the Borough of Harveys Lake and an employee of a nonresident employer may, for the purpose of this article, be considered a self-employed person, and in the event this tax is not paid, the Borough of Harveys Lake shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.

§ 44-62. Administration.
A. It shall be the duty of the Occupation Tax Collector to accept and receive payment 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 Occupation Tax Collector 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 the 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. Any person aggrieved by any decision of the Occupation Tax Collector shall have the right to appeal to the Court of Common Pleas of Luzerne County as in other cases provided.
C. The Occupation Tax Collector 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 Occupation Tax Collector the means, facilities and opportunity for such examination.

§ 44-63. Suits for collection.
A. In the event that any tax under this article remains due or unpaid 30 days after the due dates above set forth, the Occupation Tax Collector may sue for the recovery of any such tax due or unpaid under this article, together with interest and penalty.
B. If for any reason the tax is not paid when due, interest at the rate of 6% on the amount of said tax shall be calculated, beginning with the due date of said tax, and a penalty of 5% shall be added to the flat rate of said tax for nonpayment thereof. Where suit is brought for the recovery of this tax, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection.

§ 44-64. Violations and penalties.
Whoever makes any false or untrue statements on any return required by this article or who refuses inspection of his books, records or accounts in his custody and control, setting forth the number of employees subject to this tax who are in his employment or whoever fails or refuses to file any return required by this article shall, upon conviction before any Magistrate, be sentenced to pay a fine of not more than $300 for each offense and, in default of payment of said fine, be imprisoned in Luzerne County Prison for a period not exceeding 30 days for each offense. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business or any employer who has failed or refused to file a return required by this article.

ARTICLE VII, Tax Certifications [Adopted 5-21-2003 by Ord. No. 2-2003]

§ 44-65. Authorized official; fees.
Harveys Lake Borough hereby appoints the Harveys Lake Borough Tax Collector as the municipal officer authorized to provide tax certifications upon request by the public and hereby authorizes said Tax Collector to assess, collect and retain, as compensation for providing such additional service, a fee of $5, which fee may, by resolution, be increased from time to time.