[Adopted 3-7-1967 by Ord.
No. 608, approved 3-7-1967]
This article is enacted under the authority of the Local Tax Enabling
Act of 1965, Act No. 511, approved January 1, 1966 (53 P.S. § 6901
et seq.).
[1]
Editor's Note: This section is derived in part from the ordaining
clause of Ord. No. 608.
[Amended 9-4-2007 by Ord. No. 1194,
approved 9-4-2007]
A.
East Stroudsburg hereby adopts the provisions of Article XI-D
of the Tax Reform Code of 1971 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%.
B.
Every person who makes, executes, delivers, accepts or presents
for recording any document or in whose behalf any document is made, executed,
delivered, accepted or presented for recording shall be subject to pay for
and in respect to the transaction or any part thereof, or for or in respect
of the vellum parchment or paper upon which such document is written or printed,
a Borough of East Stroudsburg tax at the rate of 1% of the value of the property
represented by such document, which Borough of East Stroudsburg tax shall
be payable at the time of making, execution, delivery, acceptance or presenting
for recording of such document.
The following words, 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:
Any deed, instrument or writing whereby any lands, tenements or hereditaments
within this Borough of East Stroudsburg, or any interest therein, shall be
quitclaimed, granted, bargained, sold or otherwise conveyed to the grantee,
a purchaser or any other person, but does not include and specifically exempts
certain transactions specifically set forth in the Pennsylvania Realty Transfer
Tax Act of May 27, 1951, as amended.[1]
[Amended 4-7-1981 by Ord.
No. 780, approved 4-7-1981]
Every natural person, association, or corporation. Whenever used
in any clause prescribing and imposing a fine or imprisonment, or both, the
term "person," as applied to associations, shall mean the partners or members
thereof and, as applied to corporations, the officers thereof.
The making, executing, delivering, accepting or presenting for recording
of a document of any type or kind transferring title of any interest in real
property located within the Borough of East Stroudsburg.
In the case of any document, granting, bargaining, selling or otherwise
conveying any land, tenement or hereditament, or interest therein, or the
amount of the actual consideration therefor, including liens or other encumbrances
thereon and ground rents or a commensurate part of the liens or other encumbrances
thereon and ground rents where such liens or other encumbrances and ground
rents also encumber or are charged against other lands, tenements or hereditaments,
provided that where such documents shall set forth a small or nominal consideration,
the value thereof shall be determined from the price set forth in or actual
consideration for the contract of sale or, in the case of a gift or any other
document without consideration, from the actual monetary worth of the property
granted, bargained, sold or otherwise conveyed, which, in either event, shall
not be less than the amount of the highest assessment of such lands, tenements
or hereditaments for local tax purposes.
[1]
Editor's Note: Currently, see 72 P.S. § 8101-C et seq.
[Amended 9-4-2007 by Ord. No. 1194,
approved 9-4-2007]
A.
The tax imposed under this article and all applicable interest
and penalties shall be administered, collected, and enforced under the Act
of December 31, 1965, (P.L. 1257, No. 511) (53 P.S.§ 6901 et seq.), as
amended, known as “The Local Tax Enabling Act,” provided that
if the correct amount of the tax is not paid by the last date prescribed for
timely payment, East Stroudsburg Borough, 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.
B.
The payment of the tax imposed by this article shall be applicable
to any deed, instrument, document or writing whereby any lands, tenements
or hereditaments within the Borough of East Stroudsburg or any interest therein
shall be quitclaimed, granted, bargained, sold or otherwise conveyed to the
grantee, purchaser or any other person.
[Amended 4-7-1981 by Ord.
No. 780, approved 4-7-1981]
Every instrument of conveyance effecting a transfer of title to real
property, or interest therein, located in said Borough shall set forth as
part of said instrument the full, complete and actual consideration for the
value of real property described therein or shall be accompanied by a certificate
of any attorney at law or an affidavit executed by a responsible person connected
with the transaction showing such connection and setting forth the true, full,
complete and actual value thereof, and if the privilege of making such transfer
is not taxable hereunder, the facts by reason of which such nontaxability
exists. However, no affidavit shall be required or applied to any real estate
transfers which are exempt under the Pennsylvania Realty Transfer Tax Act
of May 27, 1951, as amended, from taxation passed upon family relationship.
A Collector shall be designated by the Borough Council for the time
the tax is due and payable and shall be authorized and empowered to prescribe,
adopt and enforce rules and regulations related to the registration and notation
of such transactions and the payment and receipt of such taxes and any other
matter pertaining to the administration and enforcement of the provisions
of this article.
A.
It shall be unlawful for any person to:
(1)
Make, execute, deliver, accept or present for recording
or cause to be made, executed, delivered, accepted or presented for recording
any document without the full amount of tax thereon being duly paid; or
(2)
Fail, neglect or refuse to comply with or violate the
rules and regulations prescribed, adopted and promulgated by the Council of
the Borough of East Stroudsburg under the provisions of this article.
B.
Any person who shall violate or fail to comply with any
of the provisions of this article shall be guilty of a summary offense and,
upon conviction thereof, shall be punishable by a fine of not more than $300
or by imprisonment for not more than 90 days, or both.
[Amended 1-19-1988 by Ord.
No. 878, approved 1-19-1988]
[Amended 9-4-2007 by Ord. No. 1194,
approved 9-4-2007]
A.
Any tax imposed under this article 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.
B.
The tax, when due and unpaid, shall become a lien on the real
property or interest in real property which is described in the deed or instrument
of conveyance on which this tax is imposed and shall be collected as other
debts of like character are collected. The Solicitor of said Borough of East
Stroudsburg is authorized to file a municipal or tax lien in the Court of
Common Pleas of Monroe County for the collection of any unpaid tax under this
article.
