(a) It shall be the duty of the Collector to collect and receive the fees, taxes, fines and penalties imposed by this chapter. It shall also be his or her duty to keep a record showing the amount of tax received by him or her and the day of the payment.
(b) If the Collector is not satisfied with the return and payment of tax made by any taxpayer, or supposed taxpayer, under the provisions of this chapter, he or she is hereby authorized to make a determination of the tax due from such person, based upon the facts contained in the return or upon any information within his or her possession or that comes into his or her possession, and for this purpose the Collector, or his or her authorized agent, is authorized to examine the books, papers and records of any such person to verify the accuracy of any return or payment made under the provisions thereof or to ascertain whether the taxes imposed by this chapter have been paid. The Collector is hereby authorized and directed to make and keep such records, to prepare such forms and to take such other measures as may be necessary or convenient to carry this chapter into effect, and may, at his or her discretion, require reasonable deposits to be made by licensees who engage in a business that is temporary, seasonal or itinerant by its nature.
(c) If any taxpayer, or supposed taxpayer, neglects or refuses to make any return and payment of tax required by this chapter, or if, as a result of an investigation by the Collector, a return is found to be incorrect, the Collector shall estimate the tax due from such person and determine the amount due from him or her as taxes and as penalties and interest thereon.
(d) The burden is hereby imposed upon any person claiming an exemption from the payment of the tax hereby imposed to convince the Collector of his or her legal right to such exemption.
(e) If the final return of the taxpayer shows an overpayment of the tax by reason of the fact that the gross volume of business, as stated in the estimated computation, was more than the actual volume of business, or by reason of the fact that the taxpayer did not continue engaging in business throughout the year, the Collector shall refund to the taxpayer, without interest, the amount of such overpayment, which shall be the difference between the amount of tax paid upon filing of the first return and the amount of tax finally shown to be due.
(f) The Township Secretary may issue an information bulletin which will provide information relating to the administration and enforcement of this chapter so as to facilitate the collection of the tax imposed.
(Ord. 391, passed 12-18-1974)