§ 5.18.520. Returns/records/audit—Returns and sales taxes—Filing and payment required by due date.

A.

A completed sales tax return, together with remittance in full for the amount of sales taxes collected or which should have been collected, or for moneys collected as taxes by the seller, must be transmitted to the borough on or before the first business day following the last day of the month following the end of each reporting period.

B.

A transmittal of taxes made by mail shall not be considered delinquent if the postmark on the envelope indicates the date of mailing to be on or before the first business day following the last day of the month following the end of the reporting period.

(Ord. No. 94-27, § 15, 1994; Ord. No. 90-48, § 1(part), 1990; Ord. No. 86-16, § 1(part), 1986; Ord. No. 84-74, § 1(part), 1985)