[HISTORY: Adopted by the Borough Council of the Borough of South Waverly 7-5-1995. Amendments noted where applicable.]
Taxation — See Ch. 128.
All owners of property leased for either residential or commercial occupancy shall annually report the name, home address and social security number of all such residential and/or commercial building tenants. Every owner of said leased units shall be further required to submit a statement of the number of such rental units owned by him per building within the Borough of South Waverly. Such reporting shall occur by January 31 of each new year.
As tenants change from time to time during the course of the year, the owner of such leased property shall report such change within thirty (30) days of each occurrence, regardless of the frequency of the occurrences.
The reporting required by this chapter shall be made to the Borough Tax Collector at the Borough Tax Office in the Municipal Building or at any other designated place or the Borough Assessor at the Borough Assessor's Office in the Municipal Building or at any other designated place.
The borough shall provide forms to be used for the registration of tenants of leased properties within the boundaries of South Waverly Borough.
When the owner of real estate subject to the provisions of this chapter is a corporation, 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 chapter is a partnership or other equity, all of the partners or all of the members thereof shall be the persons required to make the reports mandated herein.
Any person, firm or corporation violating any of the provisions of this chapter, upon summary conviction before the District Magistrate, shall be subject to a fine for the use of the borough of not less than one hundred dollars ($100.) and not more than six hundred dollars ($600.) and the costs, as in other cases of summary conviction, and, in default thereof, shall be sentenced to imprisonment in the Bradford County Jail for a period not exceeding ten (10) days.