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No person may:

A. Fail or refuse to file a completed tax return required by this chapter upon demand or falsify any material statement in that return;

B. Fail or refuse to collect taxes levied by this chapter and remit those taxes to the borough as required;

C. Conduct any business in the borough relating to rentals subject to taxation under this chapter without first applying for and obtaining a certificate of registration to collect the taxes imposed on rentals; or

D. Falsify any portion of an application for a certificate of exemption. [Ord. 96-19 §3, 1996. Formerly §3.30.270].