§ 5.18.500. Returns/records/audit—Returns—Filing required—Filing schedule.

A.

Every seller is required to file a sales tax return, on forms furnished by the borough, according to the filing schedule established by the borough for that seller, whether or not any sale was made. The borough may exempt a seller from the requirements of this section if the borough determines the seller is completely exempt from collecting and remitting sales tax.

B.

All sellers shall file sales tax returns on a quarterly basis. The borough may require more or less frequent filing under the following conditions:

1.

For the first six months after a sales tax certificate is issued, the seller may be required to file monthly.

2.

When the seller enters into a secured payment agreement with the borough, the seller may be required to file monthly, until all delinquencies are cured.

3.

For accounts that have had less than $6,000.00 in taxable sales in the preceding 12 months, sellers may be allowed to file annually.

4.

A seller with a delinquent account, which includes a balance due of over $25.00, or a missed filing, who fails to cure the delinquency within 15 days of the date of a notice of delinquency sent by regular mail, may be required to file monthly.

5.

On a case-by-case basis, the borough may determine that an alternate filing schedule is appropriate. In such cases, the seller will be notified in writing of the filing schedule.

C.

A seller may apply at any time to the borough, in writing, for a change in filing schedule. The borough may consider the seller's sales tax return filing history in making a determination on the application.

(Ord. No. 2016-31 , § 11, 9-6-16; Ord. No. 2002-39, § 14, 12-10-02; Ord. No. 90-71, § 3, 1990; Ord. No. 90-48, § 1(part), 1990; Ord. No. 88-40, §§ 2, 3, 1988; Ord. No. 87-10, §§ 1, 5, 1987; Ord. No. 86-16, § 1(part), 1986; Ord. No. 84-74, § 1(part), 1985)