[HISTORY: Adopted by the Board of Supervisors 3-7-2006 by Ord. No. 2006-03.
Amendments noted where applicable.]
For the purpose of this chapter, the following words, terms
and phrases shall have the meanings indicated herein:
A transportable, single-family dwelling intended for permanent
occupancy, contained in one unit or in two or more units designed
to be joined into one integral unit capable of again being separated
for repeated towing, which arrives at a site complete and ready for
occupancy except for minor and incidental unpacking and assembly operations,
and constructed so that it may be used without a permanent foundation.
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 Office of Tax Assessment of Chester County.
An individual, corporation, partnership, trust, estate, association
or other legal entity capable of holding title to real estate.
A parcel of real estate located in Sadsbury Township to which
a Chester County, Pennsylvania, tax parcel identification number has
been assigned by the Office of Tax Assessment of Chester County, Pennsylvania.
Any space used for human occupancy located within a building,
including but not limited to a mobile home, 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.
This chapter is enacted to provide for the uniform and equitable
collection of sewer rental fees, trash and recycling service fees,
and earned income taxes levied within the Township.
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 year resided in each rental unit owned
by the person required to file the report. The report shall include
an earned income tax (EIT) registration form executed by each tenant.
The report 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 supplemental reports
should include an EIT registration form executed by the new tenants.
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 chapter and annually thereafter within the thirty-day
period following September 30 of each calendar year.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Any person who shall violate any of the provisions of this chapter
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 Magisterial District Judge under the Pennsylvania
Rules of Criminal Procedure, be guilty of a summary offense and shall
be punishable by a fine of not more than $1,000, plus costs of prosecution.
In default of payment thereof, the defendant may be sentenced to imprisonment
for a term not exceeding 90 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 chapter shall
constitute a single and separate offense, punishable by a separate
fine.
