[Ord. No. 758, 11-8-1976]
Pursuant to the authority granted by the General Assembly of
the Commonwealth of Pennsylvania by Act 126 of 1976, amending Section
10 of the Act of May 25, 1945, P.L. 1050, the Local Tax Collection
Law, the Council of Plymouth Township does here establish:
(a) A discount of two percent on all taxes paid within two (2) months
from the date of the tax notice; and
(b) A penalty of ten (10) percent on all taxes which remain unpaid four
(4) months after the date of the tax notice, which penalty shall be
added to the taxes due by the tax office and collected by it.
[Ord. No. 1273, § 1, 12-14-1998]
(a) Books, journals, invoices, documents and other accounting records
utilized by the taxpayer in the ordinary course of business must be
kept in a manner which will reflect actual business operations. There
must be objective criteria in these books and records, as well as
in underlying documents, such as invoices, to support the returns
filed by the taxpayer. A taxpayer claiming exemptions or exclusions
for any portion of gross receipts must maintain complete records which
will support the validity of the claim. Such claims will be disallowed
if not sufficiently proven by the taxpayer.
(b) If records are not available for the entire period requested for
review, the Township may utilize whatever information or records are
available to reconstruct, as accurately as possible, figures that
reflect the business activity of the taxpayer for the period involved.
(c) If records are not available to support the returns which were filed
or which should have been filed, the taxpayer will be required to
make them available to the Township at the cost of the taxpayer.
[Ord. No. 1273, § 1, 12-14-1998]
The Finance Director, or the designated representative of the
Finance Director, is authorized to examine the books and records of
any taxpayer in order to verify the accuracy of any return made, or
if no return was made, to ascertain whether the tax should be imposed
and, if so, the amount of the tax due.
[Ord. No. 1273, § 1, 12-14-1998]
The Finance Director has the right to have a designated representative
of the Township audit any tax return and to verify its accuracy or
assess its efficiency, together with penalty and interest, upon the
completion of that review.