Borough / Second Class Twp. Tax Collectors

Typical Duties:

▪ Collect real property tax for the municipality, school district and county; for the current tax year only
▪ May also collect Act 511 taxes: per capita tax, occupational tax, amusement tax, etc.
▪ Does not collect earned income tax
▪ Appoint deputy tax collector

Length of Term:

▪ 4 Years

How Elected:

▪ At large: by all registered voters in the municipality

Qualified Tax Collector Requirements:

▪ Must pass basic qualification examination administered by the state prior to taking office
▪ Must take two hours of continuing education during the four-year term
▪ Clean criminal background check, bond-able

Compensation:
▪ Set by municipal body as salary or percentage of revenues collected, cannot exceed 5% of tax revenues collected