(a) The Collector shall 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 receipt.
(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 provisions for the reexamination and correction of returns, and payments alleged or found to be incorrect, or as to payments alleged or found to be incorrect, or as to which an over-payment is claimed, or found to have occurred. Any person aggrieved by any decision of the Collector shall have the right of appeal to the Court of Common Pleas, as in other cases provided.
(c) The Collector, or his authorized agent, 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, or his authorized agent, the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
(d) Prior to January 1, of the taxable year, the Collector, or his authorized agent, shall notify licensees of the previous year, and all persons known to be engaged, or engaging in new business, as set forth in Section III that a license must be obtained by January 31, of the taxable year.
(e) Any information gained by any councilman, any other official, employee or agent of the Borough, as a result of any return, investigations, hearings, 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 such 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. 3043. Passed 12-16-96.)