Township of Westtown, PA
Chester County
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[Adopted 11-15-2010 by Ord. No. 2010-5]
This article is enacted to provide for the uniform and equitable collection of earned income taxes levied within Westtown Township.
As used in this article, the following words, terms and phrases shall have the meaning ascribed below:
OWNER
The person(s) in whose name(s) the property on which the rental unit is located as recorded in the Office of the Recorder of Deeds of Chester County, and as reflected on the Tax Duplicate issued by the Office of Tax Assessment of Chester County.
PERSON
An individual, corporation, partnership, trust, estate, association or other legal entity capable of holding title to real estate.
PROPERTY
A parcel of real estate located in Westtown Township to which a Chester County, Pennsylvania, tax parcel identification number has been assigned by the Office of Tax Assessment of Chester County, Pennsylvania.
RENTAL UNIT
Any space used for human occupancy located within a building used for residential use and occupancy, that is rented for human occupancy under either a written or oral lease or other rental agreement, regardless of the term of the rental or lease, but excluding units within a motel or hotel rented by the day for transient occupancy.
TOWNSHIP
The Township of Westtown, Chester County, Pennsylvania.
It shall be the duty of the owner of every rental unit located within the Township to prepare and file an annual report with the Township Secretary, which shall contain the complete name and address of each person 18 years of age and older who is currently residing or who during the preceding calendar year resided in each rental unit owned by the person required to file the report.
The report required by § 154-51 of this article shall be supplemented within 15 days of the arrival of tenants or lessees not previously reported or of the departure of lessees or tenants previously reported.
The report required by § 154-51 of this article shall be filed on a Township-designated reporting form and shall be filed not later than 60 days following the effective date of this article, and annually thereafter within 60 days of the end of each calendar year.
Any person who shall violate § 154-51 or 154-53 of this article by failing or refusing to timely file the required report within 10 days of the due date thereof shall, upon conviction in a summary proceeding brought before a Magistrate Judge having jurisdiction, be subject to a fine for each such violation of not less than $100 and not more than $600, together with costs of prosecution, and upon default in the timely payment of the fine and costs, shall be subject to a period of imprisonment in the Chester County Prison not exceeding 30 days. Each day that a violation shall continue following the initial notice by the Township Secretary to such person that such person is in violation of this article shall constitute a single and separate offense, punishable by a separate fine.