For the purpose of ascertaining the amount of tax payable by producers to the borough, it shall be the duty of:
(A) Every producer, except as hereinafter provided, conducting a place of amusement, on or before the twenty-fifth day of each calendar month shall file with the Secretary a report, under oath or affirmation, of the amount of tax collected by said producer during the preceding month;
(B) Every producer, except as hereinafter provided, conducting a place of temporary amusement or itinerant form of amusement shall file such report with the Secretary promptly after each performance. All reports required under this section shall show such information as the Secretary shall prescribe;
(C) Every producer, at the time of making every report required by this section, shall compute and pay to the Secretary the taxes collected by him or her and due to the borough during the period for which the report is made; provided, however, that such producer may deduct therefrom 2% of said taxes, providing payment is made on or before the due date thereof. The amount of all taxes imposed for each calendar month under the provisions of this subchapter shall in the case of places of permanent amusement be due and payable of or before the last day of next month, and in the case of temporary or itinerant forms of the amusement shall be due and payable on the day the reports are required to be made under this section, and all such taxes shall bear interest at the rate of 0.5% per month or fractional part of a month from the date they are due and payable until paid;
(D) If any producer shall neglect or refuse to make any report and payment as herein required, a penalty of 1% per month of the amount of the tax shall be imposed; and
(E) Every producer conducting any permanent or temporary place of amusement shall be required to submit to the Secretary all schedules of all federal and state income tax returns and all schedules of any other state, federal or local tax returns required to be filed by such producer, upon which schedules there is required to be shown all or any part of the established price upon which the within tax is based. Such schedules shall be submitted to the Secretary on or before the one hundred-twentieth day following the close of said producer’s fiscal year. In addition thereto, every producer shall be required to make available to the Secretary or his or her authorized representatives all of said producer’s books, records, ledgers or account statements, all tax returns, cash register tapes, vouchers, receipts, bills, deposit slips and statements, canceled checks, bank statements or any other matter, thing, document or writing required by the Secretary and reasonably necessary to enable the Secretary to audit, verify, compute, determine, check, investigate or otherwise inquire into the tax paid or required to be paid hereunder, or relative to any return filed or required to be filed hereunder. Each producer shall be required, upon demand of the Secretary and incident to any audit, verification, computation, determination, check, investigation or inquiry conducted hereunder, to execute an authorization permitting, authorizing and requiring the government of the United States or of any state or political subdivision thereof, or any board, commission, department or agency of any of the above, to furnish to the Secretary any tax return in which there is included any schedule upon which there is required to be shown all or any part of the established price upon which the within tax is based. It shall be the express duty of each and every producer to maintain his or her books, records, ledgers and accounts in accordance with reasonably accepted accounting practice and in form and manner reasonable calculated to enable the Secretary to audit, verify, compute, determine, check, investigate or otherwise inquire into the tax paid or required to be paid hereunder, or relative to any return filed or required to be filed hereunder, and to keep the same for a period of at least seven years after the due date of such tax for the return period to which the records related, and to keep the same at producer’s usual place of business in the county, or at producer’s registered office or principal place of business, if said registered office or principal place of business is located within the county.
(Ord. 1003, passed 7-16-1996)