Borough of Green Tree, PA Article VI Registration of Persons Subject to Taxation

[Adopted 4-1-1996 by Ord. No. 1310 (Sec. 232.02 of the 1982 Code)]

§ 310-68 Requirement.

A. Every employer, as the term "employer" is defined in Article VIII of this chapter of the Code for purposes of the occupational privilege tax, shall, on January 1 of each calendar year and within 15 days of an individual first becoming an employee, provide to the Borough of Green Tree Tax Collector the name and address of each employee, together with such additional information as the Tax Collector may require.

B. Every person and/or business subject to the business privilege tax under Article III of this chapter of the Code shall, within 15 days of commencing to do business in the Borough of Green Tree and/or within 15 days of becoming an occupant of any real estate within the Borough of Green Tree, provide to the Borough, upon a form to be supplied by the Borough of Green Tree Tax Collector, certification as to the name, address and tax identification of the business.

C. Every owner of real estate located within the Borough of Green Tree shall, on January 1 of each calendar year and within 15 days of any change thereof, provide to the Borough of Green Tree Tax Collector, on a form to be supplied by the Tax Collector, certification as to the name and address of each occupant or resident of said real estate known by the owner to be either employed or self-employed, such that the occupant or resident would be subject to the earned income tax, under Article I; the occupational privilege tax under Article VIII; and/or the business privilege tax under Article III of this chapter of the Code .

D. Every owner of real estate, real estate broker or real estate salesperson, as those terms are defined under the Real Estate Brokers License Act of the Commonwealth of Pennsylvania, shall file with the Borough of Green Tree Tax Collector, on a form to be supplied by the Tax Collector, certification of the name and address of each and every tenant of any real estate owned by such owner or, in the case of a real estate broker or real estate salesperson, any real estate, leased, rented or managed by him or her for another.

E. The certification required by Subsection D hereof shall be filed with the Borough of Green Tree on or before January 15 of each calendar year and within 15 days of the commencement of any occupancy or within 15 days of the change in any occupancy.

§ 310-69 Violations and penalties.

See Chapter 1, General Provisions, § 1-2, for the general penalty provisions of this Code.