1. Audit and Regulations. A person may be audited by the Township. The Township Council may by resolution adopt regulations to facilitate the administration and collection of taxes provided by the Part.
2. Procedures. The Township shall provide the video programmers and persons providing access to video programming with:
A. The rate that is lawfully imposed by the Township under this Part.
B. A list of the "Zip + 4s" or a comparable list of addresses located in the Township which will enable persons to identify the subscribers located in the Township.
C. A copy of this Part and any amendments thereto within thirty (30) days after enactment.
3. Enforcement. Failure by Township to provide the information set forth in subsection (2) or provision of erroneous information in subsection (2) shall not relieve the taxpayer of any obligations under this Part, but the taxpayer shall not be subject to any penalty for any delay of payment of tax caused by the Township's delay in providing such information.
(Ord. 420, 5/15/2002, §2)