(A) Every return shall be made upon a form furnished by the Tax Collector or other agent designated by the borough. Every person making a return shall certify the correctness thereof by affidavit.
(B) Every person subject to the tax imposed by this subchapter who commenced his or her business at least 15 full months prior to the beginning of any license year shall, on or before April 30, file with the Tax Collector or other agent designated by the borough a return setting forth his or her name, his or her business and business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the preceding calendar year, and the amount of the tax due.
(C) Every person subject to the tax imposed by this subchapter who has commenced his or her business less than 15 full months prior to the beginning of any license year shall on or before April 30, 1980, file with the Tax Collector or other agent designated by the borough a return setting forth his or her name, his or her business, business address and such other information as may be necessary in arriving at the monthly average of the actual gross amount of business transacted by him or her during the months in the preceding calendar year he or she was engaged in business and the amount of tax due.
(D) Every person subject to the tax imposed by this subchapter who commences business less than one full month prior to the end of the preceding calendar year or prior to the beginning of any license year shall within 60 days from the date of commencing such business file a return with the Tax Collector or other agent designated by the borough setting forth his or her name, his or her business, and business address, and such information as may be necessary in arriving at the actual gross amount of business transacted by him or her during his or her first month of business and the amount of the tax due.
(E) Every person subject to the payment of the tax imposed by this subchapter who engages in a business temporary, seasonal or itinerant by its nature shall, within seven days from the day he or she completes such business, file a return with the Tax Collector or other agent designated by the borough setting forth his or her name, his or her business, and business address, and such information as may be necessary in arriving at the actual gross amount of business transacted by him or her during such period and the amount of tax due.
(2006 Code, § 24-407) (Ord. 12/27/1979D, passed 12-27-1979, § 7; Ord. 95-04, passed 12-28-1995, Art. IV; Ord. 2006-3, passed 7-10-2006) Penalty, see § 36.999