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In addition to the other requirements of this chapter:

A. No buyer shall fail or refuse to pay the tax when it is due and payable as required by this chapter.

B. No seller shall fail or refuse to make and file any reports required by this chapter.

C. No seller shall fail or refuse to remit the tax to the Borough as required by this chapter.

D. No seller shall advertise or state to any buyer, directly or indirectly, that the tax or any part of the tax will be assumed or absorbed by the seller, that the tax will not be added to the retail sale, or that the tax will be refunded. No seller shall absorb, fail to add, assume, or refund any of the tax.

E. No seller shall fail to make written and/or electronic records of every sale made within the Borough, showing or recording the tax as a separate item distinct from the selling price, at the time of each sale.

F. No seller shall attempt to assign or transfer a certificate of registration.

G. In addition to all other penalties provided under this chapter, failure to comply with any provision of this chapter is subject to a penalty as set forth at Chapter 1.20 FNSBC. (Ord. 2019-16 § 18, 2019; Ord. 2016-67 § 2, 2016.)