§ 5.18.555. Returns/records/audit—Returns—Finality of returns—Amendment of returns—Escaped assessments.

A.

A seller may file an amended return with the borough, and the borough may accept the amended return, but only in the following circumstances:

1.

The amended return is filed within one year of the original due date for the return; and

2.

The seller provides justification in writing for requesting approval of the amended return; and

3.

The seller was registered to collect sales tax during the period for which the amended return is filed and filed an original return for that period; and

4.

The seller agrees to submit to an audit upon request of the borough.

B.

If the borough rejects an amended return, it shall give written notice to a seller, including the reason for the rejection.

C.

The borough may adjust a return for a seller if, after investigation, the borough determines that the figures included in the original returns are incorrect, and that additional sales taxes are due; and the borough adjusts the return within three years of the original due date for the return.

(Ord. No. 94-27, § 16, 1994)