From: Jack Mihalik [mailto:JackM@hummelandlewis.com] Sent: Sunday, April 24, 2016 1:47 PM To: pmlsolicitors-bounces@lists.imla.org Subject: POWER OF TAX COLLECTOR TO FILE CITATIONS Everyone, One of our governments has an amusement tax that person refuses to pay. We requested a meeting to review his accounts but he has refused to comply. I wish to file a summary prosecution as provided for in our ordinance and need to know if the Tax Collector can issue the citation. I checked the Local Tax Enabling Act and Local Tax Collection Act, could not find any authorities. Any ideas and thank you. Jack John A. Mihalik, Esquire Hummel & Lewis, LLP 3 East Fifth Street Bloomsburg, PA 17815 570/784-7516 570/387-8132 (fax) CONFIDENTIALITY NOTICE: The information contained in this electronic mail transmission (including any accompanying attachments) is intended solely for its authorized recipient(s) and may be confidential and/or legally privileged. Nothing in this email is intended to constitute a waiver of any privilege or the confidentiality of this message (including any attachments). If you are not an intended recipient or responsible for delivering some or all of this transmission to an intended recipient, you have received this transmission in error and are hereby notified that you are strictly prohibited from reading, copying, printing, distributing, or disclosing any of the information contained therein. In that event, please contact us immediately by telephone (570/784-7516) or by reply email and destroy the original and all copies of this transmission (including any attachments) without reading or saving in any manner. NOT LEGAL ADVICE: The above information may contain an opinion which does not constitute legal advice. Unless a retainer agreement has been signed, this firm is not your legal representative and you should not rely upon any opinions contained in this message. IRS CIRCULAR 230 NOTICE: To ensure compliance with certain regulations promulgated by the U.S. Internal Revenue Service, we inform you that any federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding tax-related penalties under the U.S. Internal Revenue Code, or (2) promoting, marketing, or recommending to another party any tax-related matter addressed herein, unless expressly stated otherwise.