Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 16135. Returns and payment of tax

Every vendor required to collect and remit the tax to the Tax Collector shall file monthly returns with respect to such tax on or before the twenty-fifth day of the month succeeding the month with respect to which the return is made.  Such returns shall be filed with the Tax Collector on forms provided by him.  Every vendor filing a return shall pay over to the Tax Collector the amount of tax shown as due thereon at the time such return is filed.  The failure of any vendor to procure or receive a return form shall not excuse him from filing a return and paying over the tax due.