Resolution
2011-2
Retaining Berkheimer
as Exclusive Tax
Officer for Local Tax
A Resolution of the Governing Board of Bolivar Borough, Westmoreland county, Pennsylvania, Authorizing , Empowering and Directing the Proper Officers of the Governing Board to Execute an Agreement with Berkheimer Where under Berkheimer is Retained as the Exclusive Tax Officer for the Collection, Administration, Receipt, and Enforcement of the Provisions of the Respective Tax Enactment of the Governing Board Levying and Assessing the Local Services Tax for the Term Herein Defined, Together with Such Extensions as may be Agreed Upon, Said Tax Enactment Having been Adopted under and Pursuant to the Authority of the Pennsylvania Local Tax enabling Act, and Approving and Adopting the Rules and Regulations Prepared by Berkheimer to Administer and Enforce the Local Services Tax.
Whereas, the Pennsylvania Local Tax Enabling Act (LTEA) authorizes certain political subdivisions, including Bolivar Borough, Westmoreland County, to levy, assess and collect a tax on the privilege of engaging in an occupation, as therein with more particularity specified, generally and hereinafter referred to as the "Local Services Tax", and
Whereas, Bolivar Borough, Westmoreland County, by Resolution and / or Ordinance, has levied assessed and provided for the collection of such Local Services Tax, and
Whereas, the LTEA specifies that any such political subdivision may provide for the creation of such bureaus or the appointment and compensation of such officers, clerks, collectors, and other assistants and employees as may be deemed necessary for the assessment and collection of taxes imposed under the authority of that Act, and
Whereas, Bolivar Borough, Westmoreland County, and Berkheimer have negotiated an Agreement whereby and where under it will hire Berkheimer to collect the Local Services Tax levied by Borough, Westmoreland County, and
Whereas, Bolivar Borough, Westmoreland County, recognizes the legal obligation and practical necessity for Berkheimer to establish and maintain consistent rules and regulations to be used in the efficient administration and collection of said taxes;
Therefore, be it Resolved that:
1. Bolivar Borough, Westmoreland County, hereby appoints Berkheimer as its exclusive collector of its Local Services Tax for the initial term commencing January 1, 2012 and ending December 31, 2014, and any subsequent renewal terms thereafter, said initial and renewal periods to include all quarterly and annual collections pertinent to the tax years therein. This appointment resolution shall be deemed to encompass any renewal terms agreed upon by the parties without further reenactment of this resolution or re-appointment.
2. Further, Berkheimer is authorized to retain any costs of collection incurred in recovering delinquent taxes and assessed to the delinquent taxpayers as allowed by law.
3. Further, Bolivar Borough, Westmoreland county approves and adopts the agreement negotiated with Berkheimer for the collection of the Local Services Tax.
4. And further, Bolivar Borough, Westmoreland County adopts and incorporates the Local Services Tax Rules and Regulations as promulgated by Berkheimer in their entirety.
5. Any resolution or part of this resolution conflicting with the provisions of this resolution be and the same are hereby repealed to the extent of such conflict.
Enacted into a Resolution this 1st day of December 2011
Clark Baird
President of Council
Attest:
Kelly Lupacchini
Secretary
Original on file in Vault