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Municipality of Kingston, PA
Luzerne County
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Table of Contents
Table of Contents
Code
New Laws (84) Index Notes (1)
[Adopted 8-6-2007 by Ord. No. 2007-7[1]]
[1]
Editor's Note: This ordinance repealed former Art. I, Real Estate Transfer Tax, adopted 12-3-1962, as amended.
A. 
The Municipality of Kingston 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 1/2%.
B. 
A real estate transfer tax of 1 1/2% imposed by this article shall be collected by the Recorder of Deeds of Luzerne County, and 2/3 of said tax shall be transmitted and paid to the Municipality of Kingston and the remaining 1/3 of said tax shall be transmitted and paid to the Wyoming Valley West School District as being the maximum amount to which said district is entitled pursuant to the provisions of Act 511, the Local Tax Enabling Act.
The tax imposed under § 161-2 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"; provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Municipality of Kingston, 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.
Any tax imposed under § 161-1 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As of the effective date of this article, the following municipal ordinances are repealed: the current "Borough of Kingston Real Estate Transfer Tax Ordinance" set forth in current Municipal Code §§ 161-1 through 161-15.
B. 
The repealed ordinances enumerated in Subsection A remain effective for documents that became subject to tax prior to the effective date of this article.
The provisions of this article shall become effective on and become applicable to any document made, executed, delivered, accepted or presented for recording after September 30, 2007.