(A) All persons operating restaurants selling meals shall forthwith register with the Commissioner of Revenue on forms provided by the Commissioner for that purpose. Thereafter, persons operating restaurants as defined above shall make a report to the Commissioner for each calendar month showing the amount of charges collected for meals sold and the amount of tax collected. Such reports shall be delivered to the Commissioner on or before the twentieth day of the calendar month following the month to which the report applies. Each report shall be accompanied by a remittance of the amount of tax due made payable to Northampton County.
(B) It shall be the duty of every seller liable for collection and remittance of the taxes imposed by this subchapter to preserve for a period of three years records showing all purchases taxable under this subchapter, the amount charged to the purchaser for each such purchase, the date thereof, the taxes collected thereon, and the amount of tax required to be collected pursuant to this subchapter. The Treasurer shall have the power to examine and copy such records at reasonable times and without unreasonable interference with the business of such seller for the purpose of administering and enforcing the provisions of this subchapter.
(C) The Commissioner of Revenue for Northampton County may issue additional regulations and promulgate forms for the administration and enforcement of this subchapter.
(Ord. passed 1-13-2003)