The following procedures shall be followed during the conduct of an audit of a taxpayer’s books and records.
(A) Notice of audit. The taxpayer shall be notified in writing of a scheduled audit at least 30 days in advance. The notice of audit shall contain the following information:
(1) The tax years subject to audit;
(2) The date, place and time for the audit to be conducted;
(3) A description of the information, books and records to be produced; and
(4) A copy of the borough’s local taxpayer’s bill of rights disclosure statement or a fair summary of the taxpayer’s rights and obligations under the local taxpayers bill of rights act, together with a reference to where the taxpayer can obtain a complete copy of the disclosure statement.
(B) Rescheduling audit. The taxpayer may request that the audit be rescheduled, provided that it is rescheduled within a reasonable time not exceeding 30 days.
(C) Representation at audit. The taxpayer may have a representative present during the audit.
(D) Use of estimates. In the event that the information, books and records provided by the taxpayer, are not sufficient for the purpose of verifying the correct amount of tax, the Tax Collector is authorized to ascertain the amount of tax due through the use of estimates.
(E) Audit results. In the event a notice of assessment is issued as a result of an audit, the taxpayer shall be provided with a copy of the auditor’s report of findings and conclusions, including the calculation of any tax, interest and/or penalty found to be due.
(Ord. 2015-5, passed 4-28-2015)