§ 5.18.570. Returns/records/audit—Audit—Authority—Seller's consent to inspection of federal income tax returns—Estimated tax—Results.

A.

The borough administration may examine and audit any relevant books, papers, records, returns or memoranda of any seller, may require the attendance of any seller or buyer, or any officer or employee of a seller or buyer at a meeting or hearing, and may require production of all relevant business records, in order to determine whether the seller has complied with this chapter.

B.

A seller required to register for sales tax collection under this chapter consents to the inspection of the seller's federal income tax returns in order to determine the seller's compliance with this chapter.

C.

If the borough is unable to ascertain the amount of tax due from a seller because the seller has failed to keep accurate records, has failed or refused to allow an audit or inspection of records, has failed to file a return, has falsified records or, has improperly calculated the tax, then the borough may estimate the tax due based upon any information available to it. The borough shall send a written notice of the estimated tax due to the seller, and of the assessment of an audit estimate fee.

D.

The results of any examination or audit performed under this section shall be reported in writing to the seller.

(Ord. No. 94-27, § 18, 1994; Ord. No. 90-48, § 1(part), 1990; Ord. No. 84-74, § 1(part), 1985)