A. The alcoholic beverage tax administrator shall provide monthly report forms to all sellers that possess current certificates of registration. Sellers making any taxable retail sale in any month shall remit to the Borough the full amount of the tax collected no later than the fifteenth day of the following month along with a properly completed monthly report form.

B. Every seller possessing a current certificate of registration shall file with the Borough a properly completed monthly report form no later than the fifteenth day of the month following the month subject to the report even if the seller has not engaged in taxable retail sales during the reported month.

C. If the fifteenth day of the month is a Saturday, Sunday, or a federal or Borough holiday, the due dates under this section shall be extended until the next business day.

D. A report is considered filed, and taxes are considered remitted, on the date received by the Borough’s collection office or on the date mailed via certified mail, U.S. Postal Service. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.100.)