(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 one full year 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 his or her actual gross receipts 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 one full year prior to the beginning of any license year shall on or before April 30, file with the Tax Collector or other 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 his or her actual gross receipts during the first month of business and the amount of tax due.
(D) Every person subject to the tax imposed by this subchapter who commences business subsequent to the beginning of any license year shall within 40 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 his or her actual gross receipts during his or her first month of business and the amount of the tax due.
(E) Any person subject to the payment of the tax imposed by this subchapter shall, before conducting any temporary, seasonal or itinerant trade, business or occupation within the borough, file an application for a license and with said application shall deposit with the borough $100 as security for the payment of the business privilege tax to be accompanied at the time of the filing of the return as required by the provisions of this section hereof. If the deposit exceeds the amount of tax, then the overpayment shall be repaid to the licensee. Failure to obtain a license and to pay the deposit shall subject the violator to the penalties hereinafter imposed.
(2006 Code, § 24-507) (Ord. 77-5, passed 12-27-1979, § 7; Ord. 95-04, passed 12-28-1995, Art. VI; Ord. 2006-3, passed 7-10-2006) Penalty, see § 36.999