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A. Every person required by this chapter to collect and remit taxes shall keep and preserve suitable records of the rentals, together with invoices, bills of sale and other pertinent records and documents which may be necessary to determine the amount of the tax due under this chapter and to substantiate the information provided in filed returns. The records required to be maintained shall be preserved for not less than three years after the remittance of the taxes and shall be subject to examination by the finance director or any other authorized employee of the borough while engaged in reviewing or auditing the records of any taxpayer required to make a return under the provisions of this chapter. The borough shall give written notice of intent to conduct an audit under this section not less than five days prior to the audit.

B. Collection of arrears tax by the borough shall be limited to the period of three years prior to the date when the finance director, or authorized agent, began an audit of the taxpayer’s records, wrote to the person through use of regular mail concerning an apparent violation of this chapter, or took some other recorded action to require a certificate of registration or other compliance with this chapter. [Ord. 96-19 §3, 1996. Formerly §3.30.200].