Section 12. Authorities competent to collect tax, etc.

(1) The tax shall be collected by the municipal corporation. (2) The collection of the tax (including any penalty) under this Act shall be made in the same manner in which the property tax is collected in that area under the relevant municipal law : Provided that, if in any Corporation area, the property tax is not levied by the municipal corporation, the tax shall be collected in such manner as may be prescribed. (3) The collection of the tax and the recovery of penalty under this Act, on behalf of any municipal corporation shall be made by the appropriate municipal corporation authority appointed to collect the property tax on behalf of such municipal corporation under the relevant municipal law. (4) The municipal corporation shall, in respect of the cost of collection of the tax, be entitled to such rebate as may be prescribed, and different rates of rebate may be provided for different corporation areas.