If a vacancy in the office of tax collector exists and no registered elector of the borough has, within 30 days, received the appointment to fill the vacancy, the county commissioners, the council and the board of school directors of the school district shall collect the tax for the county, the borough and the school district, respectively, through their respective treasurers, or for school districts, at the option of the district, through their secretaries, and for boroughs, at the option of the council, through their secretaries or borough managers. Nothing in this section shall prohibit a borough from providing for agreements or the joint collection of taxes in accordance with sections 4.2 and 4.4 of the act of May 25, 1945 (P.L. 1050, No. 394),¹ known as the Local Tax Collection Law.