Chapter 5.08
SALES TAX
Sections:
5.08.040 Tax levy on aggregate sales amount.
5.08.070 Limitations of use of tax proceeds.
5.08.080 Duty to collect and make return.
5.08.095 Confidential information.
5.08.100 Penalty and interest.
5.08.105 Collection procedures.
5.08.110 Lien for unpaid taxes.
5.08.120 Payment to director of finance.
5.08.130 Sales tax inspector – Duties.
5.08.140 Discrepancies in returns – Investigation – Collection procedure.
5.08.005 Definitions.
For the purposes of this chapter, the following words and phrases have the meanings hereinafter respectively ascribed to them:
A. “Buyer or consumer” means, without limitation, every individual, receiver, assignee, trustee in bankruptcy, trust estate, member, firm, partnership, joint venture, club, company, business, trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
B. “Common carrier” is a person or entity that holds itself out to the general public as providing transportation of goods for compensation and regularly issues bills of lading or other receipts for the carriage of goods.
C. “Finance director” means the borough finance director, or any other borough employee designated by the borough manager to perform the functions and duties of the finance director as described in the municipal code.
D. “Resale” means to sell again and is limited to goods which are resold per se or are physically present in a final product which is sold and is subject to tax at the time of final sale. Resale sales are not made to the final consumer.
E. “Resale of services” means sales of intermediate services to a business where the charge for which will be passed directly by that business to a specific buyer.
F. “Retail sale” means any sale of goods or services, including barter, credit, installment and conditional sales, for any purpose other than resale in the regular course of business. The delivery of property in the borough is considered subject to sales tax if the retailer maintains any office, distribution or sales house within the borough, conducts online sales of goods and services for items deliverable to buyers or consumers within the borough, or solicits business or accepts orders through any agent, salesman, member or representative within the borough.
G. “Sale of services” means the sale of services, which includes parts and labor, for a specific job or task. Sales tax shall be computed on the invoice for the total job or task, said invoice period not to exceed 30 days.
H. “Sales price” means and includes the consideration, whether money, credit, rights or other property expressed in terms of money paid or delivered by a buyer to a seller, all without any deduction on account of the cost of property sold, the cost of materials used, labor costs, discounts, delivery costs, federal and state taxes, or any other expenses whatsoever paid or accrued, and without any deduction on account of losses.
I. “Sales tax” means and includes the tax levied in this chapter on gross revenues derived from all taxable commercial retail sales or services, said revenues being computed in dollars and cents and the tax payable by the seller or the person performing the services.
J. “Seller” means any person or entity making a retail sale to a buyer or consumer, whether as agent, broker or principal, any person or entity performing services for remuneration, or a purchasing cooperative. Notwithstanding any other provision of this chapter, arrangements made with another person or agent, including, but not limited to, a travel agent, cruise ship business, broker or other representative, regardless of the location of the travel agent, cruise ship business, broker or other representative, by a provider of services, rentals or goods, to market such services, rentals or goods (including travel and adventure services), to provide such services, rentals, or goods to another person, or the transfer to the buyer of the right or privilege to receive such services, rentals or goods, is a taxable sale by such provider, not a sale for resale, and such provider is a seller for the purposes of this chapter.
K. “Services” includes all services of every manner and description provided in whole or part within the borough, including travel and adventure services and delivery services, that are performed or furnished for consideration whether in conjunction with the sale of goods or not, but does not include services rendered by an employee to an employer.
L. “Single-purchase sale” means a sale by a single purchase or invoice, which may consist of one or more items but which are purchased at the same time and there is a single invoice representing that sale. A single-purchase sale includes a sale of items by contract, bid, quote or other lump sum amount only if the sale is based on and computed as a single bid, quote, sum, or package price rather than as an accumulated sum or aggregation for prices of separate identifiable items, separable prices, or items purchased at different times.
M. “Travel and adventure services” includes, but is not limited to, tours and charters on land and water, guide services, admissions, lectures, transportation services (excluding air transportation), and the rental of lodging, aircraft, vehicles, watercraft, and equipment, including fishing, boating, camping and other tour or adventure related goods. Travel and adventure services also include sales of goods incidental or related to such services. Regardless of the location of any marketing, brokering, packaging, resale, assignment, or other arrangement and regardless of the beginning or ending of any other related services, the point of delivery of a travel and adventure service is within the borough if the ultimate consumer of the travel and adventure service receives any such service which begins or occurs within the corporate limits of the City and Borough of Wrangell.
N. Tax on Noncash Considerations. When sales, rentals of property, or services are made, paid, performed or furnished for other than cash, the price shall be computed in dollars and cents on the reasonable value of the items sold, paid, performed or delivered.
O. Rent and Services Defined. The term “rent,” as used in this chapter, includes rent of both real and personal property and the term “services” includes furnishing of labor and materials for accomplishing a specified result when the resulting object or product is not for resale by the purchaser in the ordinary course of business. [Ord. 1023 § 1, 2022; Ord. 959 § 2, 2019; Ord. 876 § 2, 2014; Ord. 748 § 4, 2004; Ord. 738 § 4, 2003; Ord. 735 § 4, 2003.]
5.08.010 Levy of tax.
A consumer sales tax is assessed and levied on all retail sales, on all rents, and on all services made, paid or performed within the borough in the regular course of business, and on goods and services of sales conducted online which are deliverable to buyers or consumers located within the borough, on and after the first day of the first calendar quarter following the effective date of the ordinance codified in this chapter, except such sales as are exempted under this chapter, to be collected and used for the purposes stated in this chapter. [Ord. 959 § 3, 2019; Ord. 248 § 5, 1969; prior code § 60.10.010.]
5.08.020 Rate of tax.
The consumer sales tax is levied in the amount of seven percent of the sales price of all retail sales, on all rents, and on all services, made, paid or performed within the municipality. [Ord. 738 § 4, 2003; Ord. 560 § 4, 1990.]
5.08.040 Tax levy on aggregate sales amount.
The sales price of all items purchased or delivered at the same time shall be added together and the tax levied on the aggregate amount thereof. [Ord. 248 § 5, 1969; prior code § 60.10.040.]
5.08.050 Exemptions from tax.
The following transactions are exempt from the tax levied under this chapter:
A. Salaries and wages received by an employee from an employer;
B. Sales made and services performed which are not in the regular course of business;
C. Sales, and the gross receipts derived therefrom, when the aggregate amount when computed under WMC 5.08.020 amounts to less than $0.12;
D. Sales, including such rentals and services, when the total sales and service prices derived by the seller or person furnishing such services does not aggregate $200.00 in any calendar quarter year;
E. Dues or fees to clubs, labor unions, or fraternal organizations;
F. Gross receipts derived from sales of health care and funeral goods and services as follows:
1. Sale of cemetery plots, caskets, funeral and burial related items, funeral charges and services by a funeral home;
2. Professional services and supplies by a person licensed, qualified, or certified by the state as a doctor of medicine and surgery, a doctor of osteopathy and surgery, a chiropractor, a dentist, a naturopath, an optometrist, an audiologist, a hospital, a midwife, operator of a birth center, an acupuncturist, an occupational therapist, a physical therapist, a certified nurse aide, or a registered or practical nurse; provided, that the sale is within the scope of the state license or certificate;
3. Controlled substances supplied and services performed pursuant to a prescription from a person listed in subsection (F)(2) of this section;
4. Counseling services by a mental health professional including a psychotherapist, psychologist or psychological associate, a clinical social worker, an alcohol and drug counselor, or a marital and family therapist, licensed or certified by the state; provided, that the services are within the scope of the license or certificate;
5. Assisted living services provided in accordance with an assisted living plan and in an assisted living home licensed as such by the state;
6. Sales of hospital services, or from sales of oxygen used for medical purposes, blood or blood plasma, artificial devices designed or altered for the use of a particular person with a disability, artificial limbs, eyes and organs, hearing aids, assistive mobility devices (e.g., crutches, canes, walkers, and wheelchairs);
7. Services rendered by barbers, cosmeticians and masseurs are not exempt;
G. All sales of commodities made to a manufacturer, broker, wholesaler, or dealer and which are not consumed or destroyed by such purchaser, but which are resold in the same or an altered form, or which are used to package, crate or deliver the products of such purchaser. All retailers who qualify for the exemption presented must submit a resale form to the finance department. Sales tax exemptions for goods purchased wholesale will not be applied retroactively;
H. All sales to a bona fide retailer when the same are purchased for resale in the ordinary course of business; in this connection, a retailer is one who regularly stocks merchandise for resale, displays the same to the public and holds himself or herself out as regularly engaged in the business of selling such products either during a regular season or throughout the year directed to the consumer;
I. Gross receipts or proceeds derived from the transportation to and from grade or high schools in motor or other vehicles;
J. Gross receipts or proceeds derived from servicing, freezing, storing, handling or wharfing of fish; or lumber or any other commodities awaiting shipment or in the process of being shipped;
K. Gross receipts or proceeds derived from sales to the United States government, State of Alaska, City and Borough of Wrangell and any of its political subdivisions;
L. All sales for consumption outside of the borough if delivered by a common carrier by air, land or water to the purchaser;
M. That part of a sale of goods over $3,000 when all items in a single-purchase sale are added together, and that part of a sale of services over $3,000 for a single job or task. Invoices for sales of services shall be computed monthly or less for tax purposes;
N. All sales of newspaper;
O. Sales of services, or building and construction supplies, materials, or equipment, including rental of equipment or tools, to a licensed contractor for use in construction for resale;
P. The value of new or used articles taken in trade as a credit or part payment on the sale of new articles shall be deductible from the total sales price of the new article;
Q. Gross receipts derived from sales, services, rentals and transactions which the municipality is prohibited from taxing under the Constitution and laws of the United States or the State of Alaska;
R. Gross receipts derived from services provided by day care centers and preschool facilities;
S. Sales of services, or building and construction supplies, materials, or equipment, including rental of equipment or tools, to a licensed contractor for use in construction of projects under contract with the United States government, State of Alaska, City and Borough of Wrangell or any of its political subdivisions;
T. Purchases made with food coupons, food stamps, or other type of certificate issued under 7 U.S.C. 2011-2025 (Food Stamp Act);
U. Gross receipts derived from the sales of lawful games of chance and skill conducted by qualified organizations which hold a valid permit from the State of Alaska pursuant to Title 5, Chapter 15 of the Alaska Statutes;
V. Purchases made with food vouchers or other type of certificate issued under 42 U.S.C. 1786 (Child Nutrition Act, WIC);
W. Gross receipts derived from services provided by any form of air service are exempt;
X. That part of the sales price paid by the buyer for travel and adventure services purchased outside the borough or on a cruise ship which is not remitted, directly or indirectly, to the person providing or performing the service within the borough. For purposes of this exemption, “cruise ship” means:
1. A commercial passenger vessel that carries passengers for hire except that “cruise ship” does not include a vessel:
a. Authorized to carry fewer than 20 passengers;
b. That does not provide overnight accommodations and transportation for at least 20 passengers for hire; or
c. Operated by the United States, State of Alaska, or a foreign government.
Y. Sales of goods where the entire transaction, both payment and delivery, takes place on board a cruise ship. For purposes of this exemption, a “cruise ship” has the same meaning as set forth in subsection (X) of this section. [Ord. 1023 § 1, 2022; Ord. 960 § 2, 2019; Ord. 959 § 4, 2019; Ord. 876 § 3, 2014; Ord. 748 § 4, 2004; Ord. 738 § 4, 2003; Ord. 735 § 4, 2003; Ord. 559 § 4, 1990; Ord. 516 § 4, 1987; Ord. 502 § 4, 1986; Ord. 492 § 4, 1986; Ord. 467 §§ 4, 5, 1985; Ord. 402 § 4, 1980; Ord. 362 § 5, 1977; prior code § 60.10.050.]
5.08.060 Tax-free days.
A. Declaration of Tax-Free Days. There may be two “Tax-Free Days” declared for each calendar year.
B. Tax-free days are subject to the following:
1. Subject to the other provisions of this section and at the option of the seller, retail sales of goods and services for goods or services purchased and received by the buyer for the two designated tax-free days as requested by the Wrangell Chamber of Commerce and approved by the borough assembly each year are exempt from the borough’s retail sales tax imposed by this chapter.
2. The exemption set forth in subsection (B)(1) of this section does not apply to rentals for any period greater than one day. Sales tax on rents for any period greater than one day shall not be prorated or adjusted in any manner to include a sales tax exemption for the two designated tax-free days of each year.
3. The exemption provided for in subsection (B)(1) of this section shall not apply to taxable sales made by the borough.
4. All sales made under the exemption provided for in subsection (B)(1) of this section shall be reported to the borough as exempt sales using “TFD” as the exemption code for the sale. [Ord. 960 § 3, 2019; Ord. 820 §§ 1, 2, 2008.]
5.08.070 Limitations of use of tax proceeds.
The proceeds of tax levied under this chapter shall be used in such amounts as the assembly of the borough shall determine from time to time, depending upon the rate of tax collected, as follows:
A. Twenty percent of the total amount of tax collected shall be used only for any of the following purposes:
1. To pay principal and interest for any bond indebtedness relating to education;
2. To fund the Wrangell Public School District, and improve or maintain school facilities.
B. Repealed by Ord. 1023.
C. Eighty percent of the total amount of tax collected shall be used only for any general fund purposes for which moneys of the borough may be disbursed for any purpose. [Ord. 1023 § 1, 2022; Ord. 735 § 4, 2003; Ord. 604 § 4, 1995; Ord. 592 § 4, 1994; Ord. 585 § 4, 1993; Ord. 562 § 4, 1990; 549 § 5, 1989.]
5.08.080 Duty to collect and make return.
A. It is the duty of the retailer or person furnishing such services to collect the tax from the purchaser or consumer and make a return thereof to the borough. All sales taxes collected or which should have been collected pursuant to this chapter are borough moneys for which the seller is at all times liable to the borough. The seller is also liable for all moneys collected from the buyer as sales tax.
B. Any person acquiring an ownership interest in an ongoing business or the accounts receivable of a business, whether by purchase, foreclosure, or otherwise, shall be liable for the payment of taxes, penalties, interest, fees and costs accruing and unpaid to the borough on account of the operation of the business by the former owner, owners or assigns. The borough may continue to make efforts to collect the tax from the person who owned the business at the time the liability was incurred.
C. The liability of a purchaser or other entity for outstanding taxes, penalties, interest, fees and costs accrued and unpaid by the former owner shall be limited to an amount stated in writing by the borough in response to a release of information request. The borough shall have 15 days to respond to the request.
D. The president and any officer, employee or agent of a corporation having control or supervision of or charged with the responsibility of filing sales tax returns or remitting sales taxes is personally liable for any unpaid corporate sales taxes, penalties, interest, fees and costs accruing and unpaid to the borough. Dissolution of, or sale of, or other change in the form of the corporation does not discharge this liability. [Ord. 598 § 5, 1995; Ord. 467 § 7, 1985; Ord. 248 § 5, 1969; prior code § 60.10.070.]
5.08.090 Quarterly returns.
A. The director of finance shall provide appropriate forms for the use of taxpayers in making returns of the taxes payable under this chapter; however, the director of finance’s failure to mail said forms or provide notice of delinquency or prospective delinquency shall not be a waiver of the duty of the retailer or person furnishing said services to collect and remit the appropriate tax.
B. Every person, firm or corporation making such sales or supplying such services as are taxable under this chapter shall furnish the director of finance with a return containing such information as is necessary to fill in or complete the total sales price collected during each quarter for which the return is made and the amount of such sales and services as are exempt under this chapter and the tax due and payable for such quarter.
C. Sales tax returns shall be submitted on a quarterly basis and the forms and tax shall be remitted to the office of the director of finance by 5:00 p.m. on the last day of the month after the preceding calendar quarter. Forms and tax remitted through the U.S. Postal Service shall be postmarked no later than the last day of the month after the preceding calendar quarter. When such sales are made on credit, for the purpose of making a return and paying the tax, such sales shall be considered made or services furnished during the quarter in which payment is received for such sales or services unless the taxpayer elects to make his returns on an accrual basis. [Ord. 467 § 8, 1985; Ord. 351 § 5, 1976; prior code § 60.10.080.]
5.08.095 Confidential information.
A. Except as otherwise provided in this section, returns filed with the borough for the purpose of complying with the terms of this chapter and all information obtained from such returns are private and confidential, and such returns and information shall be kept from inspection by private persons.
B. This section does not prohibit the delivery to a person, or the person’s duly authorized representative, of a copy of any return filed by that person.
C. This section does not prohibit the publication of statistics presented in a manner that prevents the identification of particular buyers or sellers.
D. This section does not prohibit the disclosure of such returns or information through enforcement or collection proceedings or when required by court order or prohibit furnishing such returns and information on a reciprocal basis to other agencies or political subdivisions of the state or United States concerned with the enforcement of tax laws.
E. The borough may disclose, by public inspection or publication, the name (including any business name), the estimated balance due, and the current status of payments and filings of any seller, or agent of any seller, who does not file a return or remit in full all sales taxes and any penalty and interest due within 45 days after being required to do so by the provisions of this chapter. In disclosing or publishing information under this section, the borough need not notify a taxpayer prior to disclosure or publication. Publication of delinquencies under this section may report tax amounts delinquent by more than 45 days according to records maintained by the borough in the normal course of business. Publications may indicate whether the amount has been calculated based upon voluntary filings or based upon involuntary estimated filings. Publications need not reflect whether the amount is disputed by the taxpayer. [Ord. 774 § 1, 2005.]
5.08.100 Penalty and interest.
In the event a return is not made, or the appropriate tax not paid within one month following the reporting quarter, a penalty of five percent of such tax as is unpaid shall be added to such tax for the first month of delinquency or any fraction thereof. Interest on all outstanding or delinquent sales tax balances shall accrue monthly at a rate of one percent as of the initial date of delinquency. The borough assembly may upon a verified showing of medical necessity, as the reason for a failure to pay sales tax in a timely manner, waive all or any portion of the penalty and/or interest assessed hereinabove. Such penalty and interest shall be collected in the same manner as the tax. [Ord. 1023 § 2, 2022.]
5.08.105 Collection procedures.
A. Whenever the finance director believes a return is inaccurate, or whenever a seller is delinquent in filing a report or paying tax due, the finance director shall mail to the seller’s last address on file with the borough a written demand requesting the filing of a corrected or required sales tax return and payment of the tax due within 10 days.
B. In the event the seller does not comply with the demand, the finance director shall make a sales tax assessment against the seller. The assessment shall estimate the taxable revenue received by the seller during the period in question. The estimate may be based upon previous returns filed by the seller, information received during an investigation conducted under WMC 5.08.130, or any other relevant information known to the finance director. The assessment shall state the amount of taxes, penalties and interest assessed, and shall contain a brief statement explaining the basis of the assessment.
C. A notice of assessment shall be sent to the seller’s last known address by first class mail. The notice of assessment shall contain a copy of the assessment and a statement notifying the seller of the seller’s right to a hearing. The notice of assessment shall state that if a timely request for a hearing is not made, the assessment shall become final 30 days after the date the notice of assessment was mailed to the seller.
D. The seller shall have a right to a hearing before the finance director concerning the assessment. The seller may request a hearing by delivering to the finance director a written request for a hearing within 30 days of the date the notice of assessment was mailed. The finance director shall schedule the hearing and notify the seller of date and time for the hearing by mail. The hearing shall be conducted informally. The seller shall make available for examination and copying at the hearing the seller’s books, records, papers and other documents relating to the seller’s sales and revenue during the period involved in the assessment. The seller shall be given an opportunity to produce records and testimony and to present argument relating to the assessment.
E. After the hearing, the finance director shall issue a written decision upholding or modifying the assessment. The decision shall be mailed by first class mail to the seller’s last address on file with the borough. The decision shall notify the seller the assessment may be appealed by filing a written notice of appeal to the sales tax board of appeals within 30 days of the date the written decision of the finance director was mailed to the seller. Failure of the seller to file a timely appeal shall be deemed to be a waiver of any right to appeal such decision.
F. Board of Appeals.
1. The sales tax board of appeals consists of three members. One member shall be appointed by the mayor from the borough assembly, with majority approval of assembly. One member is to be appointed by the appellant. One member is to be mutually agreed upon by the other two members. If the third member is not mutually agreed upon within 45 days after receipt of the written decision of the finance director, the mayor shall appoint the third member with majority approval of assembly. The board shall elect from its membership a chairperson, a vice-chairperson and a secretary. Three members of the board shall constitute a quorum for the transaction of business. The borough shall provide secretarial and other staff support required by the board.
2. All decisions of the board shall be in writing and shall be maintained and indexed by the sales tax office or review by the public. Records and proceedings before the board is public, except that the board may deliberate in closed session. The board may recommend, in writing, that the borough manager compromise and abate penalties and interest, and may recommend, in writing, that the borough manager negotiate and enter into a payment plan for delinquent sales taxes, penalties and interest.
3. The board shall follow rules of procedure governing sales tax appeals and proceedings as adopted by the borough assembly.
4. The board shall issue a final decision upholding or modifying the assessment. The final decision shall be mailed by first class to the seller’s last known address. The final assessment shall notify the seller that it is the final administrative decision of the borough on the subject of the assessment and may be appealed to the Superior Court for the State of Alaska in accordance with state law and court rules.
G. After an assessment has become final, the borough may file a civil action against the seller for collection of the taxes, penalties and interest due under the assessment. The seller shall be liable to pay the borough’s full reasonable attorney’s fees and costs incurred in the civil action. Interest and penalties on the assessment shall continue to accrue until the seller’s liability has been paid in full. [Ord. 774 § 2, 2005; Ord. 735 § 4, 2003.]
5.08.110 Lien for unpaid taxes.
A. The sales tax, interest and penalties imposed by this chapter, and the administrative costs under subsection (F) of this section, shall constitute a lien in favor of the borough upon all of the real and personal property of every person making taxable sales subject to this chapter.
B. The lien imposed by this section arises and attaches at such time as payment becomes delinquent and continues until the entire amount is satisfied.
C. If delinquent sales taxes, including interest and penalties, are not paid within 10 days from the mailing of notice and demand for payment thereof, a notice of lien may be recorded in the office of the district recorder. Upon recordation, the sales tax lien has priority over all other liens except:
1. Liens for property taxes and special assessments;
2. Liens that were perfected before the recording of the sales tax lien for amounts actually advanced before the recording of the sales tax lien; and
3. Mechanics’ and materialmen’s liens for which claims of lien under AS 34.35.070 or notices of right to lien under AS 34.35.064 have been recorded before the recording of the sales tax lien.
D. An action to foreclose a lien created by this section shall be commenced and pursued in the manner provided for the foreclosure of liens in AS 09.45.170 through 09.45.220.
E. The remedy provided in this section is not exclusive and shall be in addition to all other remedies available to the borough to collect the sales taxes, penalties and interest due under this chapter.
F. Fees for the administrative costs of filing on notices of liens and releasing of liens shall be:
1. Filings of notices of lien: $25.00, plus recorder’s office filing fee.
2. Release of liens: $25.00, plus recorder’s office filing fee. [Ord. 775 § 1, 2005; Ord. 248 § 5, 1969; prior code § 60.10.100.]
5.08.120 Payment to director of finance.
The taxes imposed under this chapter shall be paid to and collected by the director of finance, shall be deposited in special accounts and withdrawn therefrom only for the purposes mentioned in WMC 5.08.070. [Ord. 467 § 10, 1985; Ord. 248 § 5, 1969; prior code § 60.10.110.]
5.08.130 Sales tax inspector – Duties.
A. The borough assembly shall from time to time designate a person to make investigations and inspections of the books and records of the persons, firms and corporations who are liable for taxes under this chapter. Such persons shall be the sales tax inspector of the borough.
B. The sales tax inspector is authorized and empowered to make inspections from time to time of all the books and records pertaining to purchases and sales, including services, made or performed by parties who are liable for the tax levied under this chapter. The sales tax inspector is granted the right to inspect all such books and records including the records of purchases made by retailers from wholesalers or other retailers, the ledger accounts of customers of the taxpayers, the sales slips made by taxpayers and all other books and records of the taxpayers which would in any way tend to prove or reveal information concerning the tax liability of the taxpayer under this chapter.
C. It shall be the duty of every person engaged in retail business or in furnishing services to the public in the borough to allow the sales tax inspector to examine such books and records during regular business hours at such times as the sales tax inspector shall require. [Ord. 735 § 4, 2003; Ord. 248 § 5, 1969; prior code § 60.10.120.]
5.08.140 Discrepancies in returns – Investigation – Collection procedure.
A. If the sales tax inspector should find discrepancies in favor of the borough between the sales reported to the director of finance and the sales which appear to have been made by any taxpayer, it shall be the duty of the director of finance to demand that the taxpayer forthwith make an amended return showing the correct amount of sales made and services performed for each month for which the discrepancy appears and to pay the taxes due the borough.
B. Unless a taxpayer upon whom such demand is made makes such returns and pays the taxes due the borough within five days from the date of the demand by the director of finance, the director of finance shall report the facts in full to the assembly.
C. Except as otherwise provided in this chapter, the director of finance shall keep confidential all facts which he has learned as a result of such investigations until such time as the same are reported to the borough assembly.
D. In the event of a dispute between the taxpayer and the director of finance as to the amount of tax due, the taxpayer may, within five days of the demand made upon him for the filing of amended returns and the payment of such taxes, demand a hearing before the borough assembly on his tax liability. In such event the borough assembly shall notify the taxpayer of the time and place at which such hearing will be held. The borough assembly shall, after receiving a report from the director of finance of delinquent taxes and after affording an opportunity for such hearing in case the taxpayer demands the same, take such action at law as is necessary to collect any taxes which the borough assembly shall find to be delinquent, including penalties and interest. [Ord. 467 § 11, 1985; Ord. 248 § 5, 1969; prior code § 60.10.120.]
5.08.160 Severability.
It is the intention of the assembly that each separate provision of this chapter shall be deemed independent of all other provisions of this chapter and it is the further intention of the assembly that if any provision of this chapter is declared invalid, all other provisions thereof shall remain valid and enforceable. [Ord. 539 § 4, 1988; Ord. 254 § 4, 1970; prior code § 60.10.150.]
5.08.170 Ratification.
A new sales or use tax, or an increase in the rate of levy of a sales or use tax, does not take effect until ratified by a majority of voters at an election. [Ord. 815 § 5, 2008.]