[HISTORY: Adopted by the Board of Supervisors
of the Township of East Goshen 7-25-1995 by Ord. No. 109. Amendments
noted where applicable.]
This chapter is enacted to provide for the uniform
and equitable collection of earned income taxes levied within East
Goshen Township.
[Amended 4-5-2022 by Ord. No. 129-C-2022]
It shall be the duty of the owner of every rental
unit located within East Goshen 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 in each rental unit as of May 31 of each calendar year.
[Amended 12-1-1998 by Ord. No. 129;4-5-2022 by Ord. No. 129-C-2022]
Reports shall be prepared and filed by the owner
annually no later than June 30 of each calendar year. If June 30 falls
on a weekend or a holiday, then the reports shall be filed no later
than the next business day after June 30.
As used in this chapter, the following words
shall have the meaning 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 Chester County, Pennsylvania as reflected on the tax duplicate
issued by the Chester 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 East Goshen Township to
which a Chester County tax parcel number has been assigned by the
Chester County Assessor.
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.
[Amended 5-7-1996 by Ord. No. 112.]
Any person who violates or permits the violation of § 182-2 or § 182-3 by failing or refusing to timely prepare and file the required report within 10 days of the due date thereof shall, upon being found liable therefor in a civil enforcement proceeding commenced by the township before a District Justice, pay a fine for each such violation in an amount not less than $100 and not more than $600 plus all court costs, including reasonable attorney's fees, incurred by the township. No judgment shall be imposed until the date of the determination of a violation by the District Justice. If the defendant neither pays nor timely appeals the judgment, the township may enforce the judgment pursuant to the applicable rules of civil procedure.
