[Adopted 12-5-1957 by Ord. No. 16]
This article shall be known as the "House Trailer Ordinance of 1958."
As used in this article, the following terms shall have the meanings indicated:
HOUSE TRAILERS
A separate vehicle not driven or propelled by its own power, drawn by some independent power, used or occupied for living quarters, irrespective of whether said vehicle is mobile or semimobile, irrespective of whether said vehicle has wheels attached or unattached and irrespective of whether said vehicle is placed on a foundation and connected with utility services, and is included to mean any vehicle which is used or occupied for dwelling purposes which, when rendered mobile, could be transported from one place to another on existing streets or highways.
After the effective date of this article, a tax for general revenue purposes is hereby imposed at the rate of $2 per month on every trailer used or occupied and suitable for dwelling purposes.
No tax shall be due or payable for the first 30 days any house trailer is used; provided, however, that the mere temporary removal out of the Township for a period of less than 30 days or the change from one location to another within the Township shall not be considered as interrupting the continuous occupancy or location.
The owner or owners or proprietor or proprietors of land, within 24 hours after the effective date of this article and thereafter within 24 hours after any trailer used for dwelling purposes is placed upon the land, shall notify the Secretary of the Township of West Deer, in writing, of the name or names of the owner or owners or occupier or occupiers and the vehicle license number of all trailers used for dwelling purposes upon the land of said owner or owners.
The tax shall be paid by the owner or owners of said trailers where occupied by the owner or owners or by the occupier or occupiers of said trailers where not occupied by the owner or owners, monthly, to the owner or owners or proprietor or proprietors of land upon which the trailer is located. It shall be the duty of every owner or proprietor of the land upon which any such trailer is located to collect and remit to the Tax Collector of West Deer Township the tax imposed by this article on or before the first day of the next succeeding month. Said tax to be paid in advance each month by the owner or occupant of said house trailer to the owner or proprietor of the land upon which any home trailer is located.
In order to ensure compliance with the terms of this article and payment of all taxes coming due hereunder, West Deer Township Tax Collector shall have the authority to inspect and examine during reasonable hours, either in person or by representative, the books and records and physical premises of any person or corporation engaged in the operation of the trailer camp or in leasing land to be occupied by trailers.
In order to ensure compliance with the terms of this article and payment of all taxes coming due hereunder, the West Deer Township Tax Collector shall have authority to require the occupant of any house trailer located within said Township to produce evidence of his or her identification, also the name and address of the owner of any such house trailer when it is owned by someone other than the occupant.
[Amended 4-20-2016 by Ord. No. 408]
A. 
Upon failure of the owner or proprietor of land upon which any such trailer is located to make the above required reports or to collect or remit the tax, said tax may be collected with interest and costs thereon in a summary proceeding before any Magisterial District Judge from said owner or proprietor.
B. 
Upon the failure of the owner or occupant of any such house trailer to pay the said tax above provided, the owner or proprietor of land upon which any such house trailer is located, shall become liable for said tax. Said tax may be collected, together with interest and costs thereon, from said owner or occupant of said house trailer or from the owner or proprietor of the land upon which any such trailer is located in a summary proceeding before any Magisterial District Judge.
All taxes imposed by this article not paid when due shall bear interest thereon at the rate of 1/2 of 1% per month until paid.
All taxes imposed by this article, together with interest due from the due date, shall be recovered as other debts of like character are recovered.
[Amended 1-22-1997 by Ord. No. 265; 4-20-2016 by Ord. No. 408]
Any person, partnership or corporation who or which has violated or permitted the violation of any provision of this article, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, shall pay a judgment of not more than $600, plus all court costs. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a Magisterial District Judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure, at which time, in addition to any penalties, the violator shall be liable for any attorneys’ fees and costs incurred by the Township. Each day that a violation continues or each section of this article which shall be found to have been violated shall constitute a separate violation.