[Adopted 3-24-2014 by Ord. No. 2014-3]
A. 
Act 50 of 1998 of the General Assembly of Pennsylvania was signed into law on May 5, 1998, including Subchapter C, entitled the "Local Taxpayers Bill of Rights," 53 Pa.C.S.A. §§ 8421 through 8438, requiring that local taxing authorities prepare a statement which sets forth in simple and nontechnical terms the following:
(1) 
The rights of a taxpayer and the obligation of the local taxing authority during an audit or an administrative review of the taxpayer's books or records.
(2) 
The administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the local taxing authority.
(3) 
The procedure for filing and processing refund claims and taxpayer complaints.
(4) 
The enforcement procedures.
B. 
Jenkintown Borough shall establish regulations by resolution to implement Act 50 of 1998 providing for the Local Taxpayers Bill of Rights.
This article and the regulations adopted pursuant thereto shall apply to the following articles of this chapter:
A. 
Article II, Per Capita Tax.
B. 
Article III, Business Privilege Tax.
C. 
Article IV, Mercantile License Tax.
D. 
Article V, Local Services Tax.
E. 
Article VI, Earned Income and Net Profits Tax.