Tax Collection

Tax Collector

The tax collector is elected during odd-numbered year municipal elections to a 4-year term that begins the first Monday in January following the municipal election and serve until the first Monday in January, 4 years after they were elected. In boroughs, the tax collector is bonded with a single surety (performance) bond to cover municipal, school, and where applicable, county taxes. The bond amount is set by the court but cannot exceed the combined annual duplicates. At the option of the tax collector the bond can be for a single year or cover their entire term. 

Deputy Tax Collectors

A tax collector may appoint one or more deputy tax collectors with the approval of the taxing district and the surety. Persons so appointed must be deputized in writing. Deputy tax collectors are authorized to receive and collect taxes with the same authority as the appointing tax collector. The law makes the tax collector responsible for all taxes collected and received by any deputies appointed. Act 48-2015 requires property tax collectors to appoint deputies that will serve in case of incapacitation. The municipality and surety must approve.

Act 511 Taxes

The Local Tax Enabling Act (Act 511 of 1965) authorizes municipalities and school districts to provide their own arrangements for collecting taxes levied under the Act. The authorization in Act 511 supersedes any statement in the municipal codes designating the tax collector/ treasurer as the sole collector of taxes. School districts and municipalities with powers to levy taxes under the Local Tax Enabling Act have discretion to appoint the elected tax collector to collect some or all of their Act 511 taxes. When so appointed the tax collector must collect these taxes.

Borough and School Real Estate Tax Collection

In Boroughs, the tax collector is the municipal officer designated to collect municipal and school taxes. Municipal tax collectors collect municipal real estate taxes levied under the municipal codes and school taxes levied under the authority of the Public-School Code including school real estate taxes. There is no authority for a school district to collect these taxes through its own employees; this function has been assigned to the municipal tax collectors.

Local Services, Earned Income and,  Per Capita Tax Collection

The County of Lehigh has selected Berkeimer Tax Administrator for the collection of Local Services Tax, Earned Income Tax, and other wage taxes. In addition to collecting LST and Earned Income Tax, Berkheimer collects Per Capita Tax and Business Privilege Tax for the Borough of Emmaus. 

Contact Berkheimer Tax Administrators

Website:                    https://www.hab-inc.com/

BerkApp:                        

berk-e Online Tax Solutions:            https://cp-efile.hab-inc.com/individual/

Mail:              HAB-PC P.O. Box 25144 Lehigh Valley, PA 18002

Phone or Email: