(a) It shall be the duty of the Collector to collect and receive the taxes, fines and penalties imposed by this article. It shall also be his duty to keep a record showing the amount received by him from each person paying the tax, and the date of such receipts.
(b) The Collector is hereby charged with the administration and enforcement of the provisions of this article, 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 article, including provision for the reexamination 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, and to make refunds where necessary. Any person aggrieved by any decision of the Collector shall have the right to appeal to Court as in other cases provided.
(c) The Collector is hereby authorized to compel the production of books, papers and records, and the attendance of all persons before him whether as parties or witnesses whom he believes to have knowledge of such receipts.
(d) The Collector 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. Every such taxpayer or supposed taxpayer is hereby directed and required to give to the Collector the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
(e) Any information gained by any councilman, any other official, employee or agent of the Borough of White Oak, as a result of any return, investigations, hearing, or verifications required or authorized by this article, shall be confidential, except for official purposes, and except in accordance with proper judicial order, or as otherwise provided by law. Any disclosure of any such information contrary to the provisions of this section shall constitute a violation of this article, the penalty for which, upon conviction before any alderman or magistrate, shall be not more than one hundred dollars ($100.00) for each offense; and in default of payment of said fine to be imprisoned in Allegheny County Jail for a period not exceeding thirty days for each offense. Any employee or agent of the Borough shall be summarily dismissed from his or her employment for the disclosure of any such information.
(f) The Collector is hereby instructed and authorized to impound all returns, verifications and records that come into his custody through the operation of this article.
(g) The Collector is hereby authorized to compel the production of copies of the taxpayer's federal and/or state income tax returns to verify and determine the gross annual receipts and any other matters relevant to the accuracy of the return. The production of copies of the taxpayer's returns shall include the taxpayer's Schedule C in case of a sole proprietorship, a partnership return in case of a partnership and a corporate return in case of a corporation.
(Ord. 3044. Passed 12-16-96.)