§ 5.18.660. Enforcement—Sales tax liens.

Latest version.

A.

The mayor may cause a sales tax lien to be filed and recorded against all real and personal property of a registered seller where the seller has:

1.

Failed to file sales tax returns for two consecutive filing periods as required by the chapter; or

2.

Failed within 60 days of the end of the filing period from which taxes were due to either (a) remit all amounts due or (b) to enter into a secured payment agreement as provided in this chapter.

B.

Prior to filing a sales tax lien, the borough shall cause a written notice of intent to file to be mailed to the last known address of the delinquent seller.

(Ord. No. 2016-31 , § 15, 9-6-16; Ord. No. 90-48, § 1(part), 1990; Ord. No. 88-40, §§ 12, 13, 23, 1988; Ord. No. 86-44, § 1, 1986)

                    
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