Township of Robinson, PA Article IV Realty Transfer Tax

[Adopted 12-28-2006 by Ord. No. 5-2006]

§ 388-21 Title.

This article shall be known as the "Realty Transfer Tax Ordinance of Robinson Township."

§ 388-22 Imposition of tax.

Robinson Township adopts the provisions of Article XI-D of the Tax Reform Code of 1971[1] and hereby imposes a realty transfer tax as authorized under that Article subject to the rate limitations therein. The tax imposed by this section shall be at the rate of 1%.

[1] Editor's Note: See 72 P.S. § 8101-D et seq.

§ 388-23 Administration.

The tax imposed under § 388-22 and all applicable interest and penalties shall be administered, collected and enforced under the Local Tax Enabling Act, 53 P.S. § 6924.101 et seq., provided that if the correct amount of the tax is not paid by the last date prescribed for timely payment, Robinson 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 and penalties.

§ 388-24 Interest.

Any tax imposed under § 388-22 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.

§ 388-25 Repealer.

A. As of the effective date of this article, any ordinance inconsistent herewith shall and is hereby repealed.

B. The repealed ordinances referred to above shall remain effective for documents that become subject to tax prior to the effective date of this article.

§ 388-26 Effective date.

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 January 1, 2007.