§ 5.18.510. Returns/records/audit—Returns—Contents.

A.

Every seller required by this chapter to collect sales tax shall file with the borough upon forms furnished by it a return setting forth the following information with totals rounded to the nearest dollar:

1.

Gross sales;

2.

The nontaxable portions separately stating the amount of sales revenue attributable to each class of exemption;

3.

Computation of taxes to be remitted;

4.

Such other information as may be required by the borough.

B.

The borough reserves the right to reject a filed return for failure to comply with the requirements of this section, for one year from the date of filing. The borough shall give written notice to a seller that a return has been rejected, including the reason for the rejection. In the event the borough rejects a tax return, any interest and penalties later assessed by the borough for nonpayment of full taxes shall start accruing with the original filing date of the tax return, not the date that the return was rejected.

(Ord. No. 2016-31 , § 12, 9-6-16; Ord. No. 94-27, § 14, 1994; Ord. No. 90-48, § 1(part), 1990; Ord. No. 86-16, § 1, 1986; Ord. No. 84-74, § 1(part), 1985)