Township of Plymouth, PA
Montgomery County
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Table of Contents
Table of Contents

Sec. 22-94 Imposition of tax.

[Ord. No. 1474, § 1, 2-12-2007]
Plymouth Township adopts the provisions of Article XI-D of the Tax Reform Code of 1971 of the Commonwealth of Pennsylvania 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%. For so long as the Colonial School District shall continue to levy and impose a real estate transfer tax on the same person or transfer, then the tax levied hereunder shall be limited to one-half of the rate fixed as to the person or transfer subject to a real estate transfer tax by both municipal bodies hereunder.

Sec. 22-95 Administration.

[Ord. No. 1474, § 1, 2-12-2007]
The tax imposed under Section 22-94 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, Plymouth Township, 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.

Sec. 22-96 Interest.

[Ord. No. 1474, § 1, 2-12-2007]
Any tax imposed under Section 22-94 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.

Sec. 22-97 Repeal.

[Ord. No. 1474, § 1, 2-12-2007]
As of the effective date of this article, the following ordinances and resolutions are repealed: Article V. Real Estate Transfer Tax, Ordinance No. 957 of 1986, as amended.[1]
Editor's Note: Ordinance No. 957, which appeared in former Article V of this chapter, repealed the previous Article V derived from Ord. Nos. 165, 233 and 850.
The repealed ordinances enumerated in Subsection (a) shall remain effective for documents that became subject to tax prior to the effective date of this article.

Sec. 22-98 Effective date.

[Ord. No. 1474, § 1, 2-12-2007]
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 the effective date of this Ord. No. 1474.

Sec. 22-99 through Sec. 22-114. (Reserved)