Skip to main content
This section is included in your selections.

If the borough is unable to ascertain the correct tax to be paid by a seller because of the failure or refusal of the seller to file a return, keep accurate records, or allow their inspection, or because a return has been falsified, the borough may prepare an estimate of the tax due based on any information that may be available. Notice of the estimated tax shall be provided to the seller and shall become final for the purpose of establishing the tax liability unless the seller, within 30 days after receipt of notice of the estimated tax, files an accurate return supported by records determined by the finance director to be satisfactory, establishing a lesser liability. [Ord. 96-19 §3, 1996. Formerly §3.30.210].