[Adopted 7-10-2007 by Ord. No. 1469]
[Amended 11-23-2020 by Ord. No. 1601]
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, a tax at the rate of 1.5% of the value of the real estate represented by such document, which tax shall be payable at the earlier of the time the document is presented for recording or within 30 days of acceptance of such document or within 30 days of becoming an acquired company. The grantor, grantors, lessor, lessors, transferor and transferors shall be jointly and severally liable with the grantee, grantees, lessee, lessees, transferee and transferees, respectively, for the payment of the tax. The payment of the tax imposed herein shall be evidenced by the affixing of an official stamp or writing by the Recorder of Deeds whereon the date of the payment of the tax, amount of the tax and the signature of the collecting agent shall be set forth. As authorized by § 3(g) of the Home Rule Charter and Optional Plans Law, 53 P.S. § 1-302, it is the intent of this Article IV that the rate of tax imposed herein by the municipality on a person or transfer shall be 1% and by the school district on a person or transfer shall be 0.5% for a total of 1.5% and that this rate of 1.5% shall not be subject to the limitations of § 8 of the Local Tax Enabling Act, 53 P.S. § 6901 et seq. If any other political subdivision has imposed or hereinafter shall impose such tax on the same person or transfer, the rate of tax levied by the municipality herein shall remain at 1% and shall not be reduced.
The tax imposed under § 491-20 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"),[1] provided, that if the correct amount of the tax is not
paid by the last day prescribed for timely payment, the Borough of
Greenville, 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.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
Any tax imposed under § 491-20 that is not paid by the date the tax is due shall bear interest 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 on 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 permitted under the Municipal Claims and Tax Liens Act for tax claims.
