[Ord. 415, 6/14/2003, § I]
The provisions of this Part are declared to be for the health,
safety and welfare of the citizens of the Borough. Compliance with
the provisions herein will enable the Borough to more efficiently
collect taxes due the Borough.
[Ord. 415, 6/14/2003, § I]
1.
All owners of property leased for residential occupancy shall annually
report the name, home address and date of birth of all occupants residing
in the leased premises, including the tenant named in the lease, family
members of the named tenant and other lawful or unlawful occupants.
Furthermore, each such owner shall be required to submit an inventory
of the number of all such rental units owned which are located within
the Borough of Red Hill. Owners shall file all such reports prior
to January 31st of each new year.
2.
All owners of commercial property shall annually report the name,
home address and date of birth of all employees employed part-time
or full-time on the leased premises. All such reporting shall occur
by January 31st of each new year. The owner of any such commercial
property may delegate the responsibility of reporting to the tenant
in occupancy; however, the owner of such property shall remain liable
for any inaccuracies in the tenant's reporting which may result in
the failure of the Borough of Red Hill to collect taxes due and owing
to the Borough.
3.
As tenants change, from time to time, during the course of the year,
the owner of such leased property shall report all such changes within
30 days of each occurrence, regardless of the frequency of the occurrences.
[Ord. 415, 6/14/2003, § I]
[Ord. 415, 6/14/2003, § I]
When the owner of real estate subject to the provisions of this
Part is a corporation, then the president of the corporation shall
be the person required to make the reports mandated herein. When the
owner of real estate subject to the provisions of this Part is a partnership
or other entity, all of the partners or all of the members thereof
shall be the persons required to make the reports mandated herein.
In the event the proper owner delegates this responsibility to a commercial
tenant, the owner, president or partners delegating such responsibility
shall remain liable to the Borough for uncollected taxes caused by
inaccurate reporting.
[Ord. 415, 6/14/2003, § I; as amended by Ord. 424,
5/12/2004, § 1]
Any person, firm or corporation who shall violate any provisions
of this Part, upon conviction thereof, shall be sentenced to pay a
fine of not less than $250 nor more than $1,000 plus costs and uncollected
taxes, due to failure to report and, in default of payment thereof,
to a term of imprisonment not to exceed 30 days. Each day that a violation
of this Part continues or each Section of this Part which shall be
found to have been violated shall constitute a separate offense.
