Section 313. Collection of Taxes.--(a) Administrative Personnel; Joint Agreements.--
(1) Except as provided in section 506, any political subdivision is hereby authorized to provide by ordinance or resolution for the creation or designation of tax bureaus or the appointment and compensation of a political subdivision, public employe, tax bureau or public or private agency for the assessment and collection of taxes imposed under authority of this chapter. Each ordinance or resolution under this section authorizing a political subdivision, public employe, tax bureau or public or private agency to act in the capacity and with the authority of a tax collector shall continue in force without annual reauthorization unless otherwise repealed or revoked by the political subdivision or unless otherwise provided by this act.
(2) Except as provided in section 506, political subdivisions imposing taxes under authority of this chapter are authorized to make joint agreements for the collection of such taxes or any of them. The same political subdivision, tax bureau or public or private agency may be employed by two or more political subdivisions to collect any taxes imposed by them under authority of this chapter.
(b) Single Collector for Earned Income Taxes When Certain School Districts Impose Such Taxes.--(Deleted by amendment).
(c) Single Tax Collector in Certain Home Rule Municipality.--(Deleted by amendment).
(313 renumbered from 10 and amended July 2, 2008, P.L.197, No.32)