[Adopted 11-24-1980 by Ord. No. 145]
This article shall be known and may be cited as the "Lower Makefield Township Construction 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 Lower Makefield Township Board of Supervisors.
BUILDING PERMIT
The permit, certificate, document, approval or authorization required by Lower Makefield Township for a person to make improvements to real estate within the boundaries of Lower Makefield Township.
COMMERCIAL 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 commercial purposes.
CONSTRUCT
Any activity by a person in connection with the building, erection, assembling, fabrication, placing or affixing an improvement to an industrial or commercial unit.
[Amended 10-21-1996 by Ord. No. 305]
CONVERT
Any activity whereby an improvement to real estate not theretofore used for a commercial or industrial purpose is changed to a commercial or industrial use, or whereby the number of commercial or industrial units within a commercial or industrial use are increased in number.
[Amended 10-21-1996 by Ord. No. 305]
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
Total floor area in commercial and industrial units to include basements, mezzanines, garages, porches, etc., as measured from outside walls or from the center of an interior party wall as the case may be.
INDUSTRIAL 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 are used for industrial purposes.[1]
MUNICIPALITY
Lower Makefield Township.
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.
PLACE or PLACEMENT
The installation of a completed structure on a parcel of real property or the assemblage on a parcel of real property of sections of a structure that have been constructed off-site and brought to the real property for assemblage.
[Amended 10-21-1996 by Ord. No. 305[2]]
TAX
The tax imposed, assessed and levied by this article.
TOWNSHIP
Lower Makefield Township.
TREASURER
The Treasurer of Lower Makefield Township.
[1]
Editor's Note: The definition of "multifamily residence, which immediately followed this definition, was deleted 10-21-1996 by Ord. No. 305.
[2]
Editor's Note: This ordinance also deleted the definitions of "residence," "residential unit" and "single-family residence," which immediately followed this definition.
B. 
Throughout this article, the singular shall include the plural, and the masculine shall include the feminine and neuter.
A. 
[1]Every person who applies for a building permit from Lower Makefield Township to construct a commercial unit or an industrial unit or to convert an improvement to real estate into a commercial unit or industrial unit within the Township shall pay for and respect the privilege of making such application and of the transaction regarding the 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.
[1]
Editor's Note: Former Subsections A and B, as amended, dealing with the payment of a tax upon application for a building permit, which immediately preceded this section, were deleted 11-10-1986 by Ord. No. 205.
B. 
Where a building permit for the construction of a commercial unit or industrial unit or the conversion of an improvement to real estate into a commercial unit or industrial unit was issued before the effective date of this article, and where work thereon is less than 1/2 completed before said effective date; then, in all such cases, the person so constructing such commercial unit or industrial unit or converting an improvement to real estate into a commercial unit or industrial unit within the Township shall pay for and respect the privilege of constructing a commercial unit or industrial unit or converting an improvement to real estate into a commercial unit or industrial unit and of the transaction regarding same, a tax at the rate set forth in Subsection D below. Where such construction or conversion has commenced but is less than 1/2 completed at the effective date of this article, such tax shall be due on the effective date of this article. For the purposes of this subsection, work on the construction of a commercial unit or industrial unit or the conversion of an improvement to real estate into a commercial unit or industrial unit is less than 1/2 completed where the footings have not been completed.
[Amended 12-24-1980 by Ord. No. 147]
C. 
As among the various persons who are involved in the construction or conversion of improvements 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.[2]
[2]
Editor's Note: Former Subsection F(1), which imposed a tax for construction or conversion of certain residential units, which immediately followed this subsection, was deleted 11-10-1986 by Ord. No. 205.
D. 
There is hereby imposed a tax upon the privileges and transactions specified in Subsections A and B above at the rate of $5 for each square foot of gross floor area for each commercial or industrial unit to be constructed or to be added by conversion.
[Amended 11-10-1986 by Ord. No. 205]
E. 
No certificate of occupancy 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 B above shall be payable within 60 days after the effective date of this article or upon issuance of a certificate of occupancy whichever shall occur first, at which time if the same is not paid, the provisions of § 182-13 of this article shall be applicable.
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 commercial and industrial units and the signature of the collecting agent.
C. 
The collecting agent shall submit a written report to the Treasurer on or before the 10th day of each month setting forth the total amount of tax collected during the preceding month and forward with such report a check for the amount of tax collected during such period.
D. 
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.
A. 
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.
B. 
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 the due date and the penalty thereon may be recovered as other debt 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, 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 Lien 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 or conversion of any commercial unit or industrial unit without first having paid the tax imposed by this article.
[Amended 11-10-1986 by Ord. No. 205].
B. 
Obtain a certificate of occupancy without first having paid the tax imposed by this article.
C. 
Fail, neglect or refuse to comply with or violate the rules and regulations prescribed, adopted and promulgated under the provisions of this article.