[Adopted 6-3-1996 by Ord. No. 1996-01 ]
Editor's Note: This ordinance provided an effective date of 7-1-1996.
The Straban Township realty transfer tax is enacted pursuant to authority granted to the township by the Local Tax Enabling Act, Act of December, 31 1965, P.L. 1257, § 1 et seq., as amended (53 P.S. § 6901 et seq., as amended), and the Act of March 4, 1971, P.L. 6, No. 2, § 1101-D et seq., as amended (72 P.S. § 8101-D et seq., as amended).
Any and all words, terms and phrases used herein shall have the meanings and definitions ascribed to them in the Local Tax Enabling Act (supra) and in 72 P.S. § 8101-C et seq. and § 8101-D et seq.
The Township of Straban hereby levies, assesses and imposes a tax upon the transfer of real estate or an interest in real property within the limits of the Township of Straban, Adams County, Pennsylvania, regardless of where the instruments making the transfer are made, executed or delivered or where the actual settlements or closings on the transfer take place, to the extent that the transactions are subject to the tax imposed by the Act of March 4, 1971, P.L. 6, No. 2, § 1101-C et seq., as amended (72 P. S. § 8101-C et seq., as amended; the state realty transfer tax).
The rate of the tax shall be the maximum permitted by law on the transfer of real estate, being 1%, subject, however, to the limitation imposed by law if two political subdivisions shall impose the tax on the same subject or transaction.
The Recorder of Deeds of Adams County, Pennsylvania (hereinafter "recorder"), shall be the collection agent for the realty transfer tax, including any amount payable to the township based on a redetermination of the amount of tax due by the Commonwealth of Pennsylvania of the Pennsylvania realty transfer tax.
In order to ascertain the amount of the taxes due when the property is located in more than one political subdivision, the recorder may demand a statement from the person seeking to record a document showing what taxes are due to each municipality based on the location of the real estate.
On or before the 10th of each month, the recorder shall pay over to the township all township realty transfer taxes collected, less a two-percent commission, together with a report containing the information as is required by the Commonwealth of Pennsylvania in reporting collections of the Pennsylvania realty transfer tax.
Failure by any person to timely pay the tax imposed by this article shall result in the addition to the tax due of a civil penalty of 5% for each month or part thereof that the tax is delinquent. If any delinquent payment or underpayment is due to fraud by the person obligated to pay the tax, there shall be an additional amount equal to 50% of the principal tax imposed on the transaction and on the responsible person.
[Added 5-7-2007 by Ord. No. 2007-08]
Any tax imposed by this Article III 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), known as the "Municipal Claims and Tax Liens Act" (as found in 53 P.S. § 7101 et seq.), as amended. 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, known as the "Fiscal Code" (also found in 72 P.S. § 806), as amended, or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
The tax imposed by this article shall be a lien on the real estate which is the subject of the transaction, which lien shall begin at the time the tax is first due and payable and shall continue until discharged by payment in full. This Article may be enforced in accordance with the provisions of the Municipal Claims and Lien Act, Act of May 16, 1973, P.L. 207, § 1 et seq., as amended (53 P.S. § 7101 et seq., as amended), in addition to any other remedies available by law.