(A) It shall be the duty of the Tax Collector or other agent designated by the borough to collect and receive the taxes, fines and penalties imposed by this subchapter. It shall also be his or her duty to keep a record showing the amount received by him or her from each person paying the tax and the date of each receipt.
(B) The Tax Collector or other agent designated by the borough is hereby charged with the administration and enforcement of the provisions of this subchapter, and is hereby empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this subchapter, including provisions for the re-examination and correction of returns, and payments alleged or found to be incorrect, or as to which an overpayment is claimed, or found to have occurred. Any person aggrieved by any decision of the Tax Collector or other agent designated by the borough shall have the right to appeal to a court or courts of competent jurisdiction as in other cases provided.
(C) (1) Tax Collector or other agent designated by the borough is hereby authorized to examine the books, papers and records of any taxpayer or supposed taxpayer in order to verify the accuracy of any return made, or, if no return was made, to ascertain the tax due.
(2) Every such taxpayer, or supposed taxpayer, is hereby directed and required to give to the Tax Collector or other agent designated by the borough the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
(2006 Code, § 24-509) (Ord. 77-5, passed 12-27-1979, § 9; Ord. 2006-3, passed 7-10-2006) Penalty, see § 36.999