The Occupation Tax Collector, on behalf of the borough, shall collect and receive the taxes, interest, fines and penalties imposed by this subchapter and shall maintain records showing the amounts received and the dates such amounts were received. The Occupation Tax Collector shall prescribe and issue all forms necessary for the administration of the tax and may adopt and enforce regulations relating to any matter pertaining to the administration of this subchapter including, but not limited to, requirements for collection through employers, requirements for evidence and records, and provisions for the examination and correction of returns. The Occupation Tax Collector and agents designated by him or her may examine the records of any employer or supposed employer or of any taxpayer or supposed taxpayer in order to ascertain the tax due or verify the accuracy of any return. Every employer or supposed employer and every taxpayer or supposed taxpayer shall give the Occupation Tax Collector and any agent designated by him or her all means, facilities and opportunity for the examinations hereby authorized.
(Ord. 865, passed 11-20-1968)