Every taxpayer receiving earned income or earning net profits in any tax year shall make and file tax returns and declarations and pay tax in accordance with the Local Tax Enabling Act and the rules, regulations, policies and procedures of the TCC and Tax Officer. A taxpayer is required to file timely annual tax return even if no tax payment is due and owing. In addition, even though a resident of the borough did not have earned income or net profits in the prior tax year, the resident must file an annual tax return, when requested to do so by the Tax Officer, stating the reason why there was no income or net profits to report.
(Ord. 253-2011, passed 8-1-2011)