§ 5.18.270. Exemptions/waivers—Waiver—Uncollected taxes, penalties and interest.

A.

The mayor may forgive the payment of uncollected sales taxes, interest and penalty thereon, and penalties for failure to file owing by a seller to the borough upon a determination by the mayor that such uncollected sales taxes:

1.

Have never been collected by a substantial portion of a clearly, definable class of seller; or

2.

Have never been collected on a substantial portion of a clearly defined class or type of transaction or service; or

3.

Where an interpretation is affirmatively provided by the borough to an inquiring seller, and the seller in reasonable reliance upon that interpretation fails to collect a sales tax, which collection is later determined to have been legally required under this chapter.

B.

The mayor shall notify the assembly in writing of any such incidence of forgiveness which shall be final unless overridden by the assembly within 30 days of such forgiveness.

(Ord. No. 90-48, § 1(part), 1990; Ord. No. 88-40, § 21, 1988)