[HISTORY: Adopted by the Board of Supervisors of the Township of
Thornbury 2-4-1997 by Ord. No. 1997-3.
Amendments noted where applicable.]
This chapter is enacted to provide for the uniform and equitable collection
of earned income taxes levied within Thornbury Township.
It shall be the duty of the owner of every rental unit located within
Thornbury Township to prepare and file a semiannual 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 in each rental unit as
of June 30 and December 31 of each calendar year owned by the person required
to file the report.
The initial report required hereunder shall be prepared and filed by the owner not later than 60 days following the effective date of this chapter, and subsequent reports shall be prepared and filed by the owner semiannually thereafter within 30 days of the required reporting dates specified in § 97-2 hereof in each succeeding calendar year.
As used in this chapter, the following words shall have the meanings
ascribed below:
The person(s) in whose name(s) the property on which the rental unit
is located in the office of the Recorder of Deeds of Chester County, Pennsylvania,
as reflected on the tax duplicate issued by the Chester County Assessor.
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 Thornbury Township to which a
Chester County tax parcel number has been assigned by the Chester County Assessor.
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 § 97-2 or § 97-3 of this chapter by failing or refusing to file the required report within 10 days of the due date thereof shall, upon being found liable therefor in a civil enforcement proceeding commenced by the township before a District Justice or a court having jurisdiction, pay a civil penalty for each such violation in an amount not exceeding $600, plus all costs, fees and attorney's fees incurred by the township. Each day that a violation continues unabated may be assessed as a separate violation.
