[Res. 12/28/1998A, § 1]
A taxpayer will receive, where required, the following notice:
You are entitled to receive written explanation of your rights
with regard to the audit, enforcement, refund and collection of local
taxes collected on behalf of the Borough of Hamburg by the Berks E.I.T.
Bureau by calling the Berks E.I.T. Bureau at (610) 372-8439 during
the hours of 8:00 a.m. to 5:00 p.m., Monday through Friday.
Additionally, you are entitled to receive written explanation
of your rights with regard to audit, enforcement, refund and collection
of local taxes collected by the Borough of Hamburg by calling the
Hamburg Municipal Center at (610) 562-7821, during the hours of 8:00
a.m. to 5:00 p.m., Monday through Friday.
[Res. 12/28/1998A, § 2]
A taxpayer will receive when required, in understandable language,
a written explanation of the taxpayer's rights pertaining to tax refunds,
audits, appeals and the procedures that the Berks E.I.T. Bureau and
the Borough of Hamburg may use in enforcing the local taxes they collect
for the Borough of Hamburg.
[Res. 12/28/1998A, § 3]
A taxpayer will be given a reasonable amount of time to respond
to information requests from the Berks E.I.T. Bureau as well as the
Borough of Hamburg itself.
[Res. 12/28/1998A, § 4]
The Berks E.I.T. Bureau and the Borough of Hamburg will not
make unreasonable or burdensome tax return copying demands upon a
taxpayer.
[Res. 12/28/1998A, § 5]
A taxpayer will receive a prompt refund of any tax overpayment.
[Res. 12/28/1998A, § 6]
A taxpayer will receive interest on any overpaid taxes.
[Res. 12/28/1998A, § 7]
A taxpayer will be given written notice setting forth the reason
for any tax underpayment or deficiency.
[Res. 12/28/1998A, § 8]
A taxpayer may request a written advisory opinion from the Berks
E.I.T. Bureau regarding compliance with the local tax laws that the
Berks E.I.T. Bureau administers on the Borough of Hamburg's behalf.
Additionally, a taxpayer may request such an advisory opinion from
the Borough of Hamburg for the taxes for which it imposes.
[Res. 12/28/1998A, § 9]
A taxpayer may obtain an abatement of any interest and/or penalty
attributable to written, erroneous advice from either the Berks E.I.T.
Bureau or the Borough of Hamburg.
[Res. 12/28/1998A, § 10]
A taxpayer may negotiate an installment agreement regarding
the payment of delinquent taxes with either the Berks E.I.T. Bureau
or the Borough of Hamburg, for the particular taxes being assessed
by the Bureau or the Borough.
[Res. 12/28/1998A, § 11]
A taxpayer is entitled to confidentiality of tax information
furnished to the Berks E.I.T. Bureau as well as the Borough of Hamburg.
[Res. 12/28/1998A, § 11]
A taxpayer may obtain an administrative review of the taxpayer's
tax liability for any local tax collected by the Berks E.I.T. Bureau
on behalf of the Borough of Hamburg, as well as for taxes collected
by the Borough of Hamburg on its own behalf.
