[Ord. No. 758,[1] 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.
[1]
Editor's Note: Ord. No. 758, adopted 11-8-1976, did not specifically amend the Code. Codification herein as § 22-1 was, therefore, at the discretion of the editor.
[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.