The Collector, on behalf of the Borough, shall collect and receive
the taxes, interests, fines and penalties imposed by this Part and
shall maintain records showing the amounts received and the dates
such amounts were received. The Collector shall prescribe and issue
all forms necessary for the administration of the tax and may adopt
and enforce regulations relating to any matter pertaining to the administration
of this Part including, but not limited to, requirements for collection
through employers, requirements for evidence and records and provisions
for the examination and correction of returns. The Collector and agents
designated by the Collector may examine the records of any employer
or supposed employer or of any taxpayer or supposed taxpayer in order
to ascertain the tax due and verify the accuracy of any return. Every
employer or supposed employer and every taxpayer or supposed taxpayer
shall give the Collector and any agent designated by the Collector
all means, facilities and opportunity for the examinations hereby
authorized.
Ord. 1022, 11/14/2007, § 1
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