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A. Every rental made within the borough, unless explicitly exempted by ordinance, is presumed to be subject to the tax imposed by this chapter.

B. A tenant who claims an exemption under a provision of this chapter for which a certificate of exemption is required shall display the certificate at the time of the rental and the certificate number shall be noted on the receipt, invoice, or other evidence of the transaction.

C. A tenant who believes the tax has been charged in error may make a claim to the borough for refund within 30 days after the date of the rental.

D. If the finance director denies a refund of the tax, the taxpayer may appeal to the manager by filing a written notice of appeal, within 10 days after the finance director’s decision, setting forth all facts relating to the claimed exemption. The manager shall provide an opportunity for a hearing within 30 days after the receipt of the notice of appeal. [Ord. 98-03 §2, 1998; Ord. 96-19 §3, 1996. Formerly §3.30.180].