(a) It shall be the duty of the collector to collect and receive the taxes, fines and penalties imposed by this act for payment over to the school treasurer. Where such school treasurer is not the collector, as in the case of other school taxes collected, it shall also be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.

(b) The collector is hereby charged with the administration and enforcement of the provisions of this act, and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this act, including provision for the re-examination and correction of returns, and payments alleged or found to be incorrect, or as to which an overpayment is claimed, or found to have occurred. No assessment may be made more than five years after the date on which such taxes should have been paid, except where a fraudulent return or no return has been filed. Any person aggrieved by any decision of the collector shall have the right of appeal to the county court of Allegheny County.

(c) The collector is hereby authorized to examine the books, papers and records of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made, or, if no return was made, to ascertain the tax imposed. Every such taxpayer, or supposed taxpayer, is hereby directed and required to give to the collector the means, facilities and opportunity for such examinations and investigations as are hereby authorized. The collector is hereby authorized to examine any person connected with any business, concerning any gross volume of business, or gross receipts, which was, or should have been returned for taxation, and to this end may compel the production of books, papers and records, and the attendance of all persons before him, whether as parties, or witnesses, whom he believes to have knowledge of such gross volume of business or gross receipts.

(d) The powers conferred by this act upon the collector relating to the administration and enforcement of this act shall be in addition to, but not exclusive of, any other powers heretofore or hereafter conferred upon him.