Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8807-C. Qualified businesses

(a) List.--By June 1 following the end of the baseline year, and for every year thereafter, each contracting authority shall file with the department a complete list of all businesses located in the zone and all businesses engaged in acquisition, development, construction, including infrastructure and site preparation, reconstruction or renovation of a facility in the zone in the prior calendar year.  The list shall include for each business the address, the names of the business owners or corporate officers, State tax identification number and parcel number and a map of the zone with parcel numbers.

(b) Time.--If the list under subsection (a) is not timely provided to the department, no eligible State tax shall be certified by the department for the prior calendar year.

(c) Audit.--The contracting authority shall hire an independent auditing firm to perform an annual audit verifying all of the following and shall submit the audit to the Department of Community and Economic Development and the Department of Revenue as well as post on the contracting authority's publicly accessible Internet website: