[HISTORY: Adopted by the Town Council of the Borough of West View 4-14-1970 by Res. No. 883 (Ch. A145 of the 1977 Code). Amendments noted where applicable.]
GENERAL REFERENCES
Earned income tax — See Ch. 260, Art. I.
The Earned Income Tax Collector and/or the Delinquent Earned Income Tax Collector is empowered and authorized to require all owners of rental property which is located within the Borough of West View to submit to the Earned Income Tax Collector and/or the Delinquent Earned Income Tax Collector the names and addresses of all persons occupying such property. The Collector shall prepare forms for such purpose and shall advise all such owners of their duty to report the identity of their tenants within 15 days of occupancy.
The Earned Income Tax Collector and/or the Delinquent Earned Income Tax Collector is hereby empowered and authorized to examine the books, papers and records of any employer, or of any taxpayer, or of any person whom he reasonably believes to be an employer or taxpayer, in order to verify the accuracy of any declaration or return, and if no declaration or return is filed, to ascertain the tax due, and for this purpose, the said Earned Income Tax Collector and/or the Delinquent Earned Income Tax Collector may require an employer or taxpayer to produce as a part of the books, papers and records, the federal income tax withholding form, commonly known and designated as the "W-2 Form."