(a) The Tax Collector is charged with the duty of receiving the taxes, fines and penalties imposed by this chapter. The Tax Collector shall keep a record showing the amount received by him or her from each person paying the tax and the date of such receipt.
(b) The Tax Collector and his or her duly appointed deputies shall recommend to the Board of Township Commissioners rules and regulations relating to any matter pertaining to the collection, administration and enforcement of this chapter, including provisions for the examination and correction of returns and payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred. The Tax Collector and such deputies shall be charged with enforcing this chapter and any rules and/or regulations promulgated pursuant hereto.
(c) If the person to be assessed neglects or refuses to make a return, then the Tax Collector or his or her duly appointed deputies shall assess such person on such an amount of whole or gross volume of business as the Tax Collector or his or her deputies deem reasonable and appropriate. In all cases of assessment, the Tax Collector or his or her duly appointed deputies shall give the parties assessed a notice in which shall be stated the trade, business, occupation or class and amount of the business privilege tax imposed or levied.
(d) The taxpayer shall maintain such records and books or accounts as will enable him or her to make a true and correct return in accordance with this chapter. Such accounts and records must disclose, in detail, the gross receipts and other data pertaining to the taxpayer’s gross volume of business, and must be sufficiently complete to enable the Tax Collector or his or her deputies to verify all transactions. The Tax Collector or his or her deputies are hereby authorized to examine the books, papers and records of any person subject to or supposed to the tax imposed by this chapter, in order to verify the accuracy of the return made, or if no return was made, to ascertain the tax due.
(e) Any person aggrieved by any decision of the Tax Collector shall have the right to appeal to the Court of Common Pleas, as in other cases.
(Ord. 602, passed 4-16-1986)