It shall be unlawful for any person to engage in, or continue in, a business which provides transient accommodations within the borough or to conduct activities within the borough unless and until such person obtains a certificate of registration. In the event the finance director ascertains that any such person is engaging in, or continuing in, business within the borough without a certificate of registration, one or more of the following remedies may be sought:
A. Conduct a special audit of such person’s records and make a demand upon such person to obtain a sales tax certificate, in which case such person who has engaged in business or activities within the borough without a certificate shall pay a special fee to reimburse the borough for the expense of the audit, which fee shall be the lesser of the sum of $1,000 or 10 percent of any tax found to be due. However, the fee may be waived at the discretion of the finance director for good cause shown. The finance director shall also assess any delinquencies, and applicable penalties and interest, if any, against such person, if such person engaged in rentals which were or are subject to the borough sales tax.
B. Report the facts to the borough attorney for appropriate action. [Ord. 00-06 §2; Ord. 96-19 §3, 1996. Formerly §3.30.082].