[HISTORY: Adopted by the Board of Commissioners of the Township of Upper Gwynedd as indicated in article histories. Amendments noted where applicable.]
Editor's Note: This chapter was originally designated as Chapter 75 pursuant to Ord. No. 2008-06 adopted 3-24-2008, but was renumbered to maintain the organizational structure of the Code.
Article I Reporting Requirements for Earned Income Tax Collection
[Adopted 3-24-2008 by Ord. No. 2008-06]
This article is enacted to provide for the uniform and equitable collection of earned income taxes levied within Upper Gwynedd Township.
It shall be the duty of the owner of every rental unit located within Upper Gwynedd 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 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:
- 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 Montgomery County, as reflected on the tax duplicate issued by the Montgomery 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 Upper Gwynedd Township to which a Montgomery County tax parcel number has been assigned by the Montgomery 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 § 149-2 or 149-3 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 Magisterial District Judge 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 of this article continues shall constitute a single and separate offense, punishable by a separate fine.