(a) It shall be the duty of the Collector to collect and receive the fees, taxes, fines and penalties imposed by this chapter. It shall also be his duty to keep a record showing the amount of tax received by him and the day of the payment.
(b) If the Collector is not satisfied with the return and payment of tax made by any taxpayer, or supposed taxpayer, under the provisions of this chapter, he is hereby authorized to make a determination of the tax due from such person, based upon the facts contained in the return or upon any information within his possession or that comes into his possession, and for this purpose the Collector, or his authorized agent, is authorized to examine the books, papers and records of any such person to verify the accuracy of any return or payment made under the provisions thereof or to ascertain whether the taxes imposed by this chapter have been paid. The Collector is hereby authorized and directed to make and keep such records, to prepare such forms and to take such other measures as may be necessary or convenient to carry this chapter into effect, and may, at his discretion, require reasonable deposits to be made by licensees who engage in a business that is temporary, seasonal or itinerant by its nature.
(c) If any taxpayer, or supposed taxpayer, neglects or refuses to make any return and payment of tax required by this chapter, or if, as a result of an investigation by the Collector, a return is found to be incorrect, the Collector shall estimate the tax due from such person and determine the amount due from him as taxes and as penalties and interest thereon.
(d) The burden is hereby imposed upon any person claiming an exemption from the payment of the tax hereby imposed to convince the Collector of his legal right to such exemption.
(e) If the final return of the taxpayer shows an overpayment of the tax by reason of the fact that the gross volume of business, as stated in the estimated computation, was more than the actual volume of business, or by reason of the fact that the taxpayer did not continue engaging in business throughout the year, the Collector shall refund to the taxpayer, without interest, the amount of such overpayment, which shall be the difference between the amount of tax paid upon filing of the first return and the amount of tax finally shown to be due.
(f) The Township Secretary may issue an information bulletin which will provide information relating to the administration and enforcement of this chapter so as to facilitate the collection of the tax Imposed.
(Ord. 391. Passed 12-18-74.)
882.10 CONFIDENTIAL NATURE OF RETURNS.
Any information gained by the Collector or any Township employee or official from the administration of the tax shall be confidential, except in accordance with a proper judicial order, or as otherwise provided by law, and divulgence of any information so gained is hereby declared to be a violation of this chapter. (Ord. 391. Passed 12-18-74.)
882.11 RECOVERY OF UNPAID TAXES.
All taxes due and unpaid under this chapter shall be recoverable by the Township Solicitor as other debts due the Township are now by law recoverable. (Ord. 391. Passed 12-18-74.)
882.12 INTEREST AND SURCHARGE.
All taxes due under this chapter shall bear interest at the rate of one percent per month, or fractional part of a month, from the day they are due and payable until paid. If any taxpayer neglects or refuses to make any return or payment as herein required, an additional ten percent of the amount of the tax shall be added by the Collector and collected. (Ord. 391. Passed 12-18-74.)
882.13 RECEIPTS PAID INTO TREASURY.
All taxes, interest and penalties collected and received under the provisions of this chapter shall be paid into the Treasury of the Township for the use and benefit of the Township. (Ord. 391. Passed 12-18-74.)
882.14 VALIDITY OF OTHER ORDINANCES.
It is the intent of the Board of Township Commissioners that any ordinance now in effect which imposes a special license fee or tax on specific types or kinds of business not covered by the provisions of this chapter shall be and remain in full force and effect. (Ord. 391. Passed 12-18-74.)
This chapter shall become effective upon enactment thereof and shall remain in effect, without annual re-enactment, until changed or terminated by the Board of Township Commissioners.
(EDITOR’S NOTE: See Section 202.99 for general Code penalty if no specific penalty is provided.)
1992 Replacement