§ 5.18.580. Returns/records/audit—Audit—Protest.

A.

If the seller wishes to dispute the amount of the estimate, or the results of an examination or audit, the seller must file a written protest with the borough, within 30 days of the date of the notice of estimated tax or results of an audit or examination. The protest must set forth:

1.

The seller's justification for reducing or increasing the estimated tax amount, including any missing sales tax returns for the periods estimated; or

2.

The seller's reasons for challenging the examination or audit results.

B.

In processing the protest, the borough may hold an informal meeting or hearing with the seller, either on its own or upon request of the seller, and may also require that the seller submit to an audit.

C.

The borough administration shall make a final written determination on the seller's protest, and mail a copy of the determination to the seller.

D.

If a written protest is not filed within 30 days of the date of the notice of estimated tax or the result of a review, audit or examination, then the estimated tax, review, audit or examination result shall be final, due and owing.

(Ord. No. 2016-31 , § 14, 9-6-16; Ord. No. 94-27, § 19, 1994; Ord. No. 90-48, § 1(part), 1990; Ord. No. 88-40, § 5, 1988; Ord. No. 84-74, § 1(part), 1985)