[Adopted 3-8-2007 by Ord. No. 979]
The Borough of Charleroi adopts the provisions of Article XI-D
of the Tax Reform Code of 1971[1] and imposes a realty transfer tax as authorized under
that article subject to the rate limitations therein. The tax imposed
under this section shall be at the rate of 1/2 of 1%.
[1]
Editor's Note: See 72 P.S. § 8101-D et seq.
The tax imposed under § 312-35 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511), as amended, known as the "Local Tax Enabling Act,"[1] provided that if the correct amount of the tax is not
paid by the last date prescribed for timely payment, the Borough of
Charleroi, pursuant to Section 1102-D of the Tax Reform Code of 1971
(72 P.S. § 8102-D), authorizes and directs the Department
of Revenue of the Commonwealth of Pennsylvania to determine, collect
and enforce the tax, interest and penalties.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Any tax imposed under § 312-35 that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923 (P.L. 207, No. 153) (53 P.S. § 7101 et seq.), as amended, known as the "Municipal Claims and Tax Liens Act." The interest rate shall be the lesser of the interest rate imposed upon delinquent commonwealth taxes as provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176) (72 P.S. § 806), as amended, known as the "Fiscal Code," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
A.
As of
the effective date of this article, this article repeals those portions
of Ordinance No. 837, enacted on April 28, 1987, to the extent that
ordinance is inconsistent or in conflict with the provisions set forth
herein.
B.
Ordinance
No. 837 shall remain completely effective for documents that become
subject to tax prior to the effective date of this article.
The provisions of this article shall become effective on and
be applicable to any document made, executed, delivered, accepted
or presented for recording on or after May 8, 2007.
