[Ord. 73-22, 1/4/1973, § 1]
This Part shall be known as the "Borough of New Stanton Trailer
Tax Ordinance."
[Ord. 73-22, 1/4/1973, § 2]
The following words and phrases, when used in this Part, shall
have the meanings ascribed to them in this section, except when and
if the contexts clearly indicates or requires a different meaning:
Any unit designed or used for living, sleeping or business
purposes, equipped with wheels or similar devices used for the purpose
of transporting such unit from place to place, or designed for use
with wheels or similar devices used for the purpose of transporting
such unit from place to place, whether it is self-propelled or otherwise.
"House trailer" shall also be defined as that term is used and defined
in the Motor Vehicle Code of Pennsylvania.[1]
Shall have the same meaning as provided above in the definition
"house trailer," in this section of the Part, and shall also be defined
as that term is used and defined in the Motor Vehicle Code of Pennsylvania.
Any park, trailer court, court, camp, site, lot, piece, parcel
or tract of land designed, used, maintained or intended for use as
the location for, or providing accommodations for, two or more house
trailers or mobile homes or any combination thereof.
[1]
Editor's Note: See 75 Pa.C.S.A. § 101 et seq.
[Ord. 73-22, 1/4/1973, § 3]
1.
Pursuant to the authority granted in "The Local Tax Enabling Act,"
the Act of December 31, 1965, P.L. 1257,[1] the Borough hereby levies a tax for general revenue purposes
on the use or occupancy of a house trailer or mobile home situated
within the Borough which is not subject to a real property tax at
the rate of $3 per month.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
2.
Any house trailer or mobile home situate within the Borough which
is subject to this tax and which is located within the Borough on
the first day of the month shall be subject to the aforementioned
tax for that particular month.
3.
The aforementioned tax shall be due and payable on the 15th day of
each and every month.
[Ord. 73-22, 1/4/1973, § 4]
1.
It shall be the responsibility of the owner of any mobile home or
house trailer which is subject to the aforementioned tax to pay the
said tax when due to the Tax Collector of the Borough, unless otherwise
provided in this Act.
2.
It shall be the duty of any owner, manager or operator of a trailer
camp wholly or partially located within the Borough of New Stanton
to collect the tax imposed by this Part from the owner of any mobile
home or house trailer located within his trailer camp which is subject
to the tax imposed by this Part, and to pay the amount so collected
to the Tax Collector of the Borough, along with filing a return for
the collection of said taxes on a form prescribed by the Tax Collector.
Said collections and returns shall be filed with the Tax Collector
of the Borough of New Stanton on or before the 20th day of each month.
[Ord. 73-22. 1/4/1973, § 5]
1.
The owner of each and every house trailer or mobile home located
within the Borough as of the effective date of this Part shall, within
30 days of said date, inform the Tax Collector of the Borough on a
form provided by said Tax Collector as to whether any such house trailer
or mobile home so located within the Borough of New Stanton is to
be used as a permanent residency, is permanently attached to the land,
is connected with water, gas, electric or sewage facilities or is
to be used as a temporary residency, is not permanently attached to
the land, and is not connected with water, gas, electric or sewage
facilities.
2.
The owner of each and every mobile home or house trailer brought into or located within the Borough after the effective date of this Part shall, within 15 days of the date that said house trailer or mobile home is brought into or located within the Borough, inform the Tax Collector of the Borough of such fact and shall also provide to the Tax Collector on the form provided by said Tax Collector the information required in Subsection 1, above.
3.
The failure of the duly elected Tax Collector of the Borough to contact
any owner of a mobile home or house trailer subject to this Part shall
not alleviate the duty of said owner from providing the information
required in this section.
4.
In the event that the owner of any house trailer or mobile home shall
not provide the information required in this section, then, in that
event, it shall be presumed that the house trailer or mobile home
is subject to the tax levied and imposed by this Part.
[Ord. 73-22, 1/4/1973, § 6]
Each and every titled owner of a mobile home or house trailer
subject to the tax levied and imposed by this Part who removes said
house trailer or mobile home from the Borough without payment of the
tax imposed and levied under this Part shall be subject to the sanctions
and penalties provided under the laws of the Commonwealth of Pennsylvania.
[Ord. 73-22, 1/4/1973, § 7]
The owner, manager or operator of any trailer camp subject to
this Part who fails to comply with the duties and conditions imposed
upon said owner, manager or operator by this Part shall be subject
to the sanctions and penalties provided under the laws of the Commonwealth
of Pennsylvania.
[Ord. 73-22, 1/4/1973, § 8; as amended by Ord. 97-173, 2/6/1997]
Any individual, person, partnership, association, corporation, institution or other entity convicted for violating any of the provisions or requirements of this Part, including the failure, neglect or refusal to pay the said tax imposed by this Part shall, in addition to the sanctions and penalties set forth in §§ 24-506 and 24-507 of this Part, be subject to a fine or penalty not less than $600, plus costs, and, in default of payment of said fine and costs, to a term of imprisonment not to exceed 30 days.
