§ 5.18.530. Returns/records/audit—Returns—Credit for costs of collection.

A.

If a return is filed and payment in full is remitted by the filing deadline, a seller in full compliance with this chapter may retain 5% of the tax collected, to a maximum of $1,000 per quarter, to cover the costs of collecting the tax.

B.

If the seller is not in full compliance with this chapter, the seller is not eligible for and may not retain the 5% credit.

C.

A seller is not in full compliance if the seller:

1.

Has an account with a balance due, or

2.

Has a missing or incomplete return outstanding, or

3.

Is not in compliance with a borough-approved payment plan.

(Ord. No. 2016-31 , § 13, 9-6-16; Ord. No. 90-71, § 4, 1990; Ord. No. 90-48, § 1(part), 1990; Ord. No. 84-74, § 1(part), 1985)