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Township of Middletown, PA
Bucks County
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Table of Contents
Table of Contents
Code
Zoning Map New Laws (3) Index Notes (19)
[Adopted 7-25-1989 by Ord. No. 89-10 (Ch. 24, Part 5, of the 1992 Code)]
This article shall be known and may be cited as the "Middletown Township Nonresidential Unit Tax Ordinance."
A. 
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:
ASSOCIATION
Any partnership, limited partnership, or any other form of unincorporated enterprise owned or conducted by two or more persons.
BOARD
The Middletown Township Board of Supervisors.
BUILDING PERMIT
The permit, certificate, document, approval or authorization required by Middletown Township for a person to make improvements to real estate within the boundaries of Middletown Township.
CONSTRUCT
Any activity by a person in connection with the building, erection, assembling, fabrication, placing or affixing an improvement to real estate.
CONVERT
Any activity whereby an improvement to real estate not heretofore used as a nonresidential unit is changed to a nonresidential unit, or whereby the number of nonresidential units within are increased in number.
CORPORATION
A corporation or joint-stock association, organized under the laws of this commonwealth, the United States, or any other state, territory or foreign country, or dependency, including, but not limited to, banking institutions.
GROSS FLOOR AREA
The sum of the gross horizontal areas of the several floors of all buildings on the lot, measured from the exterior faces of exterior walls and from the center line of walls separating two buildings. The term shall include basements, elevator shafts and stairwells at each story, floor space used or mechanical equipment (with structural headroom of six feet six inches or more), penthouses, attic space (whether or not a floor has actually been laid, providing structural headroom of six feet six inches or more), interior balconies, and mezzanines. It shall not include stair and elevator penthouses or cellars unless said cellars are utilized for anything other than storage rooms, utility rooms, mechanical equipment rooms, etc.
MUNICIPALITY
Middletown Township.
NONRESIDENTIAL UNIT
A group of rooms within a structure separate and independent from other room groups within the same structure, whether or not one or more facilities are shared by the occupants of other room groups, which is used for other than a residential dwelling. Nonresidential dwellings may include any structure, regardless of ownership, use, purpose or intent.
[Amended 2-26-2008 by Ord. No. 08-02]
PERSON
Every natural person, association, corporation, partnership, condominium association or cooperative. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to associations or cooperatives shall mean the partners or members thereof and, as applied to corporations, the officers thereof.
TAX
The tax imposed, assessed and levied by this article.
TOWNSHIP
Middletown Township.
TREASURER
The Treasurer of Middletown Township.
B. 
Throughout this article, the singular shall include the plural and the masculine shall include the feminine and neuter.
[Amended 5-26-1998 by Ord. No. 98-07]
A. 
Every person who applies for a building permit from Middletown Township to construct a nonresidential unit or to convert an improvement to real estate into a nonresidential unit within the Township shall pay for and in respect of the privilege of making such application and of the transaction regarding same a tax at the rate set forth in Subsection D below. The tax provided for by this subsection shall be due and payable at the time of issuance of such permit.
B. 
Where a building permit for the construction of a nonresidential unit or the conversion of an improvement to real estate into a nonresidential unit was issued before the effective date of this article, then said nonresidential unit shall not be subject to this tax.
C. 
As among the various persons who are involved in the construction or conversion of improvement to real property subject to the tax imposed by this article, the obligation to pay the tax shall be upon the legal owner of the real estate upon which the construction or conversion takes place.
D. 
There is hereby imposed a tax upon the privileges and transactions specified in Subsection A above at the rate of $2 for each square foot of gross floor area for each nonresidential unit to be constructed or to be added by conversion.
E. 
No building permit shall be issued for any unit to be constructed or to be added by conversion until such time as the tax imposed by this article has been collected.
F. 
The tax imposed by Subsection D above shall be payable immediately after the effective date of this article, at which time, if same is not paid, the provisions of §§ 448-505 and 448-506 of this article shall be applicable.
G. 
In lieu of payment of the tax imposed by Subsection D, the Board of Supervisors may elect to have a person, association or corporation pay a highway improvement fee pursuant to Chapter 440, Land Development and Subdivision.
A. 
The Manager of the Township shall be and hereby is appointed the collecting agent for the collection of the tax.
B. 
The payment of the tax shall be evidenced by a receipt setting forth the date and amount of payment, the name of the payee, the location of the real property for which the tax is paid, the number of units, the building permit number, the gross floor area for the nonresidential units, and the signature of the collecting agent. Said tax shall be deposited promptly into the proper Township bank accounts.
C. 
The collecting agent is authorized and empowered to prescribe, adopt and promulgate rules, regulations and forms relating to any matter or thing pertaining to the administration and enforcement of this article and the collection of the tax, interest and penalties hereby imposed, and may appoint assistants to collect the tax and administer this article, subject to the approval of the Board of Supervisors. The Finance Director is hereby approved by the Board of Supervisors as an assistant.
D. 
The Board of Supervisors may, upon written application, grant a waiver of any tax imposed under this article, upon a showing that the imposition of the tax will prove a substantial burden upon the applicant and that the applicant is engaged in the provision of public service, charity or other benefit to Middletown Township. Any exemption granted hereunder shall be discretionary, and nothing under this article shall be deemed to create an entitlement to any exemption from the collection of the Middletown Township nonresidential unit tax from any entity.
[Amended 2-26-2008 by Ord. No. 08-02]
All taxes imposed by this article not paid when due shall bear interest from the due date at the rate of 1 1/2% per month until paid.
A penalty of 10% is hereby imposed upon all taxes which are unpaid more than 30 days after they are due and payable in accordance with the provisions of this article. Any penalties imposed pursuant to the terms of this section shall be a penalty upon the entire unpaid balance, which shall include the tax plus any accumulated interest to date.
All taxes imposed by this article together with interest from due date and the penalty thereon may be recovered as other debts of like character are now by law recoverable.
The tax, interest and penalty imposed by this article shall become a lien upon the real estate upon which there is a construction or conversion subject to the tax imposed by this article, the said lien to begin at the time when the tax is due and payable and continue until the discharge by payment or in accordance with law, and the Solicitor of the Township is authorized to file a tax claim for said tax in accordance with the provisions of the Municipal Claims and Liens Act of 1923, as amended and supplemented.[1]
[1]
Editor's Note: See 53 P. S. § 7101 et seq.
It shall be unlawful for any person to:
A. 
Obtain any building permit or commence or complete the construction of or conversion to any nonresidential unit without first having paid the tax imposed by this article;
B. 
Obtain a certificate of occupancy without first having paid the tax imposed by this article; or
C. 
Fail, neglect or refuse to comply with or violate the rules and regulations prescribed, adopted and promulgated under the provisions of this article.
Whenever the requirements of this article are in conflict with other requirements of the ordinances of Middletown Township, the most restrictive or those imposing the higher standards shall govern.