[Adopted 11-1-1960 by Ord. No. 403 (Ch. 24, Part 10, of the
1999 Code of Ordinances)]
A monthly tax, at the rate of $3 per trailer, for general Borough
purposes, be and the same is hereby levied, assessed and imposed for
the period beginning December 2, 1960, and continuing until November
30, 1961, on the use or occupancy of each house trailer suitable for
living quarters which are situate or located within the boundaries
of the Borough of West Mifflin and which are regularly occupied and
used for dwelling purposes for a consecutive period of 30 days or
more, said tax not to be levied, assessed and imposed upon the use
of any house trailer for the first 30 days of any such use within
the boundaries of the Borough of West Mifflin, said tax to be paid
by the owner, occupant or custodian of such house trailer. It shall
be the duty of the Tax Collector of the Borough of West Mifflin to
collect and to remit to the Secretary of the Borough of West Mifflin
the tax imposed by this article for each month, on or before the first
day of the next succeeding month, said tax to be paid in advance each
month by the owner, occupant or custodian of said house trailer to
the Tax Collector of the Borough of West Mifflin. If the use or occupancy
of any such house trailer shall terminate prior to the expiration
of the tax month, the Secretary of the Borough shall return to the
person from whom the tax was collected a pro rata portion of such
tax.
Any person or corporation authorizing the occupancy of land
located within the boundaries of the Borough of West Mifflin by house
trailers regularly occupied or used for dwelling purposes shall make
a monthly report, at the first of each month for the month immediately
prior thereto, to the Tax Collector of the Borough of West Mifflin,
and said report shall include the name or names of the owner or owners,
occupant or occupants, custodian or custodians of each and every house
trailer entering upon and occupying such land, whether or not such
house trailer shall remain on said land for a period of 30 consecutive
days. The report shall also include the license number of the house
trailer, the date of arrival of the said house trailer and the date
of departure, if prior to the date of the report.
To all taxes due hereunder which are not paid to the Borough
Tax Collector on the due date shall be added a penalty of 5% and an
additional 1/2% per month, or a fraction thereof, from the date upon
which said tax is due until the date of payment thereof.
In order to insure compliance with the terms of this article
and the payment of all taxes coming due hereunder, the Tax Collector
of the Borough of West Mifflin and his, her or its duly authorized
agents or representatives shall be and are hereby granted authority
to inspect and examine, during reasonable hours, either in person
or by representative, the books, records and physical premises of
any person or corporation engaged in the operation of a trailer camp
or in the leasing of land to be occupied by trailers within the boundaries
of the Borough of West Mifflin. It shall be the duty of the persons
or corporations authorizing the occupancy within the said Borough
of West Mifflin by house trailers to keep full, complete and accurate
books and records covering the information required for the reports
provided for in this article.
The Tax Collector of the Borough of West Mifflin and his, her
or its or their duly authorized agents and representatives shall have
and are hereby granted authority to require the occupant of any house
trailer located within the Borough of West Mifflin to produce sufficient
evidence of his or her identification and also the name and address
of the owner or owners of any such house trailer when it is owned
by someone other than the occupant thereof.
It shall be the duty of any person, persons or corporation engaged
in the operation of a trailer camp in the Borough of West Mifflin
to post a copy of this article in the office thereof.
Upon failure of the owner, occupant or custodian of any such
house trailer to pay the said taxes, as above provided, or such penalties
as may be due thereon, the said taxes, with the penalties provided
for herein, together with costs of suit, may be recoverable by action
or actions in assumpsit, as other debts of like amount are recoverable,
brought against the said owner, occupant or custodian of such house
trailer.
In addition to the aforementioned methods of collection of the
said tax, penalties and costs of suit by action or actions in assumpsit,
the said Borough Tax Collector is hereby authorized to take any other
action permitted by law to insure the payment of said tax, penalties
and costs of suit against the owner, occupant or custodian of said
house trailers.
[Amended 3-16-1999 by Ord. No. 1094]
Any person, firm or corporation convicted of violating or failing
to carry out any of the provisions or requirements of this article
or of neglecting, failing or refusing to furnish complete and correct
reports or to pay over any tax levied by this article at the time
required or of knowingly making any incomplete, false or fraudulent
books and records or of doing or attempting to do anything whatsoever
to avoid the payment of the whole or any part of the tax imposed under
this article shall, upon conviction thereof, be sentenced to a fine
not to exceed $600, plus costs, and, in default of payment of said
fine and costs, to a term of imprisonment not to exceed 30 days, provided
that such fine or penalty shall be in addition to the tax and any
other penalty imposed by any other section of this article, and provided
that the Tax Collector of the Borough of West Mifflin shall receive
all taxes, interest and such penalties as may be due thereon lawfully
paid to the Tax Collector under the provisions of this article, said
monies being payable at the office of the Tax Collector of the Borough
of West Mifflin. The Tax Collector shall keep correct amount of all
taxes and penalties paid to or collected by the Tax Collector by authority
of this article and shall promptly remit said taxes and penalties
to the Secretary of the Borough of West Mifflin.
