[Adopted 2-14-1995 by Ord. No. 2-1995]
This article is enacted to provide for the uniform
and equitable collection of earned income taxes levied within West
Goshen Township.
It shall be the duty of the owner of every rental
unit located within West Goshen Township to prepare and file an annual
report with the Township Secretary which shall contain the complete
name and address of each person eighteen 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, which shall be filed on a township-designated
reporting form, 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.
As used in this article, the following words
shall have the meanings ascribed below:
OWNER
The person(s) in whose name(s) the property on which the
rental unit is located is recorded in the office of the Recorder of
Deeds of Chester County, as reflected on the Tax Duplicate issued
by the Chester County Assessor.
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 West Goshen Township to
which a Chester County tax parcel number has been assigned by the
Chester County Assessor.
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.
Any person who shall violate §
75-2 or
75-3 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 District Justice having jurisdiction, be subject to a fine of not less than $100 and not more than $600, together with the 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 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.
[Adopted 8-21-2018 by Ord. No. 5-2018]
When used in this article, the following terms shall have the
following meanings:
LANDLORD
A lessor, owner, or person who acts as agent for a lessor
or owner who leases or otherwise allows a tenant to live and/or sleep
in a rental unit.
PERSON
Any individual, partnership, association, firm, or other
corporate entity.
RENTAL UNIT
Any space used for human occupancy located within a building
used for residential use and occupancy, including but not limited
to apartment units, 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.
TENANT
A person or persons who have the use, either separately or
with others, of a rental unit.
On or before December 30 of each year, every landlord must apply
for and receive a rental license for each rental unit for the following
year. Applications shall be filed with the West Goshen Township Codes
Department and shall contain, at a minimum, the name, address and
contact information for the landlord and the names, addresses and
contact information for all tenants. Landlords shall file updated
rental license applications within 10 days of any change in ownership
of a rental unit and within 10 days of any change in tenant(s).
Each application for a rental license shall be accompanied by
a fee established by resolution of the Board of Supervisors. The fee
may be amended from time to time by resolution of the Board of Supervisors.
The fee shall cover an initial inspection and one follow-up inspection,
if necessary, of each rental unit. Additional inspections beyond the
follow-up inspection, if necessary, shall require the payment of an
additional fee to be established by resolution of the Board of Supervisors,
which may be amended from time to time by resolution of the Board
of Supervisors.
[Amended 4-20-2021 by Ord. No. 3-2021]
Any person who shall violate any provision of this Article
II, upon conviction thereof in an action brought before a Magisterial District Judge in the manner provided for the enforcement of summary offenses under the Pennsylvania Rules of Criminal Procedure, shall be sentenced to pay a fine of not less than $100 nor more than $1,000, plus costs and attorneys' fees expended by the Township in prosecuting such case, and, in default of payment of said fine, costs, and fees, to a term of imprisonment not to exceed 90 days. Each day that a violation of this Article
II continues or each provision of this Article
II which shall be found to have been violated shall constitute a separate offense.