[HISTORY: Adopted by the Council of the Borough of West Chester 8-16-2000 by Ord. No. 11-2000. Amendments noted where applicable.]
For the purpose of this chapter, the following words, terms and phrases shall have the meanings indicated herein:
- The Borough of West Chester.
- 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 the Borough of West Chester 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.
This chapter is enacted to provide for the uniform and equitable collection of earned income taxes levied within the borough.
It shall be the duty of the owner of every rental unit located within the borough to prepare and file an annual report with the Borough Manager 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 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, which shall be filed on a borough designated reporting form or filed electronically in a manner directed by the borough, 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.
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 being found liable therefor in a summary proceeding brought by the borough before a District Justice having jurisdiction, be subject to a fine for each such violation of not more than $600, plus all the costs of prosecution, and, upon default in timely payment of the fine and costs of prosecution, 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 Borough Manager to such person that such person is in violation of this chapter shall constitute a single and separate offense, punishable by a separate fine.