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A. Every distributor shall, on or before the fifteenth day of each month, sign, complete and transmit an excise tax report and pay all taxes due for the preceding month. The excise tax report shall be upon forms to be furnished by the Borough. The report must include the wholesale price of the tobacco products brought into the Borough during the preceding month, the amount of excise tax due, and the wholesale price of the tobacco products for which an exemption is claimed, and other information and supporting documentation as the Borough may require. The distributor shall file the report even if the distributor has not performed any act taxable under this chapter.

B. If the due date is a Saturday, Sunday, or a federal or Borough holiday, the due dates under this chapter shall be extended until the next business day.

C. A report is considered filed and taxes are considered paid on the date received by the Borough’s collection office or on the date mailed via certified mail, U.S. Postal Service. (Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.070.)