3.80.060 Tax returns.
A. Each year, on or before the last day of the calendar month immediately following March 31st, June 30th, September 30th and December 31st, all licensees shall submit to the department a tax return, upon forms provided by the department, and submit payment for the taxes due.
1. The return shall be signed under penalty of perjury by the licensee or his agent and must include:
a. The name and address of the licensee;
b. The name and address of the person filing the return, if different from the licensee;
c. The number of the license issued under this chapter;
d. The name under which the cigarette or tobacco business is being conducted;
e. The number of cigarettes manufactured, brought into or acquired in the borough during the preceding quarter from any source whatsoever;
f. The wholesale price of all tobacco products brought into or acquired in the borough during the preceding quarter from any source whatsoever;
g. The names of persons from whom cigarettes and other tobacco products were brought into or acquired in the borough during the preceding quarter from any source whatsoever;
h. The number of cigarettes brought into or acquired in the borough from each person named in subsection (A)(1)(g) of this section;
i. Deductions claimed for the number of cigarettes and the wholesale price of other tobacco products for which exemptions are claimed under this chapter;
j. Deductions claimed for the number of cigarettes and the wholesale price of other tobacco products, specified in the return in response to subsections (A)(1)(e) and (f) of this section, for which the tax has been paid previously by another person;
k. The amount of tax due on the nonexempt cigarettes manufactured, brought into or acquired in the borough during the preceding quarter, and the amount of tax due based on the wholesale price of nonexempt other tobacco products manufactured, brought into or acquired in the borough during the preceding quarter; and
l. Such other information and supporting documentation as may be required by the department to be included with the return.
B. Each licensee shall report the cigarette and other tobacco product sales for which an exemption is claimed as a deduction on its quarterly tax return to the department and shall provide a copy of an invoice or other document satisfactory to the department supporting each sale to a cardholder.
C. A tax return must be filed by a licensee even if there were no cigarettes or tobacco products manufactured, brought into or acquired in the borough during the preceding month.
D. The taxes imposed under this chapter and the return required by this section must be received by the department or postmarked on or before the date the return becomes due. [Ord. FY2018-04C §2, 2018; Ord. FY2018-04B §2, 2017; Ord. FY2018-04 §2, 2017. Formerly §3.80.080].