[Adopted 1-6-1987 by Ord. No. 868 (Ch. 24, Part 4, of the
1989 Code); amended in its entirety 12-5-2006 by Ord. No. 992]
The transfer tax heretofore imposed by the Borough of Wilmerding
on the transfer of real estate within the Borough, Ordinance No. 868,
is hereby reaffirmed and ordained anew. The tax is again imposed at
the rate of 1%.
The tax imposed here and all applicable penalties, costs and
interest 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.[1] If the correct amount of any tax due is not paid by the
last date prescribed for timely payment, Wilmerding Borough, pursuant
to Section 1102-D of the Tax Reform Code of 1971 (72 P.S. § 8102-D),
authorizes, empowers and directs the Pennsylvania Department of Revenue
to determine, collect and enforce the tax with all interest, penalties
and costs.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
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 rate of interest shall be the equivalent of
the interest rate imposed by the Commonwealth of Pennsylvania pursuant
to 72 P.S. § 806 and the Municipal Claims and Tax Liens
Act.
