Reporting Requirements

New Businesses

New businesses will be required to file and transmit collected sales taxes monthly for a period of no less than six months. Upon expiration of this initial six months, the Borough will determine if the business has complied with all provisions of this chapter before converting the business to quarterly reporting. This decision will be based on previous filings and is at Borough discretion.

Filing of Tax Returns & Payment of Tax

The tax levied by this title is due and payable at the expiration of each quarter of each calendar year. It is the duty and responsibility of every seller liable for the collection of any tax imposed herein, to file with the Borough upon forms prescribed, and furnished by the Borough. The completed return, together with remittance in full for the amount of tax due, shall be transmitted to and received by a borough employee working in the Finance Department on or before 5 p.m. local time, on the last day of the month succeeding the end of each said quarter.

All sales tax returns and billings shall be mailed to the address of each seller or postal box designated in writing by the authorized representative of each seller.

Failure to File
Failure to receive a sales tax return or billing shall not relieve the seller from its obligation to timely remit all sales taxes. Merchants are responsible for obtaining the proper forms in ample time to report and remit within the time indicated by the ordinance.

Reporting is Required

Any person who filed or should have filed a sales tax return for the prior quarter shall file a return even though no tax may be due. This return shall show why no tax is due, or, if the business is sold, than the person to whom it was sold, the date it was sold, and the address and telephone number of the person to whom it was sold.