[Ord. 86-127, 12/11/1986, § 1]
A tax for general revenue purposes is hereby levied, assessed and imposed on the transfer of title of real estate or an interest in real estate situate in the Borough at the rate of 1% of the value of the real estate involved in the transaction upon 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, concerning such transfer and real estate, 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.
[Ord. 86-127, 12/11/1986, § 2]
1. 
There is hereby incorporated herein the definitions of words and terms as found in the Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act,"[1] as amended, and the Act of July 2, 1986 (P.L. 318, No. 1986-77, 72 P.S. § 8101-C et seq., authorized by Article XI-D of said Act, 72 P.S. § 8101-D et seq., the "Local Real Estate Transfer Tax Act."
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
2. 
Words used in this Part which are defined in the Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act,"[2] as amended, and the Act of July 2, 1986 (P.L. 318, No. 1986-77), 72 P.S. § 8101-C et seq., authorized by Article XI-D of said Act, 72 P.S. § 8101-D et seq., the "Local Real Estate Transfer Act," shall have the meaning ascribed to them in those acts unless the context herein indicates a different meaning.
[2]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Ord. 86-127, 12/11/1986, § 3]
This tax shall not apply to nor be imposed upon persons and transfers specifically exempt by the Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act,"[1] as amended, and the Act of July 2, 1986 (P.L. 318, No. 1986-77), 72 P.S. § 8101-C et seq., authorized by Article XI-D of said Act, 72 P.S. § 8101-D et seq., the "Local Real Estate Transfer Tax Act."
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Ord. 86-127, 12/11/1986, § 4]
1. 
Payment of Tax. The payment of the tax imposed by this Part shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person making, executing, delivering or presenting for recording such document as provided in the Act of July 2, 1986 (P.L. 318, No. 1986-77), 72 P.S. § 8101-C et seq., authorized by Article XI-D of said Act, 72 P.S. § 8101-D et seq., the "Local Real Estate Transfer Tax Act," which evidence may also be made by the use of documentary license meter impressions or similar indicia of payment in lieu of stamps, as in the discretion of the Recorder of Deeds is from time to time determined.
2. 
Duties of Recorder of Deeds.
A. 
As provided in 16 P.S. § 11011-6, as amended by Act of July 7, 1983 (P.L. 40, No. 21), the Recorder of Deeds shall be the collection agent for the local realty transfer tax, including any amount payable to the Borough, based on a redetermination made by the Commonwealth of Pennsylvania of the Pennsylvania realty transfer tax due.
B. 
In order to ascertain the amount of taxes due when the property is located in more than one political subdivision, the Recorder shall not accept for recording such a deed unless it is accompanied by a statement of value showing what taxes are due each municipality.
C. 
On or before the tenth of each month, the Recorder shall pay over to the Borough all local realty transfer taxes collected, less 2% for use of the county, together with a report containing the information as is required by the Commonwealth of Pennsylvania in reporting collections of the Pennsylvania realty transfer tax. The 2% commission shall be paid to the county.
D. 
Upon a redetermination of the amount of realty transfer tax due by the Commonwealth of Pennsylvania, the Recorder shall rerecord the deed or record the additional realty transfer tax form only when both the state and local amounts and a rerecording or recording fee has been tendered.
[Ord. 86-127, 12/11/1986, § 5]
Except as otherwise provided in Section 1102-C3 of the Tax Reform Code, Amendments, the Act of July 2, 1986 (P.L. 318, No. 1986-77),[1] documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this Part, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
[1]
Editor's Note: See 72 P.S. § 7101 et seq.
[Ord. 86-127, 12/11/1986, § 6]
1. 
For purposes of this Part, a "real estate company" is an acquired company upon a change in the ownership interest in the company, however effected, if the change:
A. 
Does not affect the continuity of the company; and
B. 
Of itself or together with prior changes has the effect of transferring, directly or indirectly, 90% or more of the total ownership interest in the company within a period of three years.
2. 
With respect to real estate acquired after February 16, 1986, a family farm corporation is an acquired company when, because of voluntary or involuntary dissolution, it ceases to be a family farm corporation or when, because of issuance or transfer of stock or because of acquisition or transfer of assets that are devoted to the business of agriculture, it fails to meet the minimum requirements of a family farm corporation under this Part.
3. 
Within 30 days after becoming an acquired company, the company shall present a declaration of acquisition with the Recorder of each county in which it holds real estate for the affixation of documentary stamps and recording. Such declaration shall set forth the value of real estate holdings of the acquired company in such county.
[Ord. 86-127, 12/11/1986, § 7]
1. 
Where there is a transfer of a residential property by a licensed real estate broker, which property was transferred to him/her within the preceding year as consideration for the purchase of other residential property, a credit for the amount of the tax paid at the time of the transfer to him/her shall be given to him/her toward the amount of the tax due upon the transfer.
2. 
Where there is a transfer by a builder of residential property which was transferred to the builder within the preceding year as consideration for the purchase of new, previously unoccupied residential property, a credit for the amount of the tax paid at the time of the transfer to the builder shall be given to the builder toward the amount of the tax due upon the transfer.
3. 
Where there is a transfer of real estate which is leased by the grantor, a credit for the amount of tax paid at the time of the lease shall be given the grantor toward the tax due upon the transfer.
4. 
Where there is a conveyance by deed of real estate which was previously sold under a land contract by the grantor, a credit for the amount of tax paid at the time of the sale shall be given the grantor toward the tax due upon the deed.
5. 
If the tax due upon the transfer is greater than the credit given under this section, the difference shall be paid. If the credit allowed is greater than the amount of tax due, no refund or carryover credit shall be allowed.
[Ord. 86-127, 12/11/1986, § 8]
In determining the term of a lease, it shall be presumed that a right or option to renew or extend a lease will be exercised if the rental charge to the lessee is fixed or if a method for calculating the rental charge is established.
[Ord. 86-127, 12/11/1986, § 9]
The tax herein imposed shall be fully paid and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made except the state realty transfer tax, and the Sheriff or other officer conducting said sale shall pay the tax herein imposed out of the first moneys paid to him/her in connection therewith. If the proceeds of the sale are insufficient to pay the entire tax herein imposed, the purchaser shall be liable for the remaining tax.
[Ord. 86-127, 12/11/1986, § 10; as amended by Ord. 97-173, 2/6/1997]
1. 
It shall be unlawful for any person to:
A. 
Accept or present for recording, or cause to be accepted or presented for recording, any document without the full amount of the tax thereon being duly paid.
B. 
Make use of any documentary stamp to denote payment of any tax imposed by this Part without cancelling such stamp, as required by this Part.
C. 
Fail, neglect or refuse to comply with or violate the rules and regulations prescribed, adopted and promulgated by the Department of Revenue of the Commonwealth of Pennsylvania, which rules and regulations are hereby adopted as the rules and regulations of the Borough for purposes of the tax imposed under this Part.
2. 
Any person violating any of the provisions of Subsection 1, above, shall be guilty of an offense.
3. 
It shall be unlawful for any person to:
A. 
Fraudulently cut, tear or remove from a document any documentary stamp.
B. 
Fraudulently affix to any document upon which tax is imposed by this Part any documentary stamp which has been cut, torn or removed from any other document upon which tax is imposed by this Part, or any documentary stamp of insufficient value, or any forged or counterfeited stamp, or any impression of any forged or counterfeited stamp, die, plate or other article.
C. 
Willfully remove or alter the cancellation marks of any documentary stamp, or restore any such documentary stamp, with intent to use or cause the same to be used after it has already been used, or knowingly buy, sell, offer for sale or give any such altered or restored stamp to any person for use, or knowingly use the same.
D. 
Knowingly have in his possession any altered or restored documentary stamp which has been removed from any document upon which tax is imposed by this Part, provided that the possession of such stamps shall be prima facie evidence of any intent to violate the provisions of this subsection.
E. 
Knowingly or willfully prepare, keep, sell, offer for sale or have in his possession any forged or counterfeited documentary stamps.
F. 
Make a false statement of value or false declaration of acquisition when he/she does not believe the statement or declaration is true.
4. 
Any person violating any of the provisions of Subsection 3, above, shall be guilty of an offense.
[Ord. 86-127, 12/11/1986, § 11]
1. 
Interest. All taxes imposed by this Part which are not paid when due shall bear interest thereon at the rate of 0.5% per month until paid.
2. 
Penalties.
A. 
If any part of any underpayment of tax imposed by this Part is due to fraud, there shall be added to the tax an amount equal to 50% of the underpayment.
B. 
In the case of failure to record a declaration required under this Part on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
[Ord. 86-127, 12/11/1986, § 12]
The tax imposed by this Part shall become a lien upon the lands, tenements or hereditaments, or any interest therein, lying, being situated, wholly or in part, within the boundaries of the Borough, which lands, tenements, hereditaments or interest therein are described in or conveyed by or transferred by the deed which is the subject of the tax imposed, assessed and levied by this Part, said lien to begin at the time when the tax under this Part is due and payable, and continue until discharge by payment, or in accordance with the law, and the Solicitor is authorized to file a municipal or tax claim in the Court of Common Pleas of Westmoreland County, in accordance with the provisions of the Municipal Claims and Tax Liens Act of 1923, 53 P.S. § 7101 et seq., its supplements and amendments.
[Ord. 86-127, 12/11/1986, § 13]
All taxes imposed by this Part, together with interest and penalties prescribed herein, shall be recoverable as other debts of like character are recovered.
[Ord. 86-127, 12/11/1986, § 14]
The regulations which have been promulgated by the Pennsylvania Department of Revenue under 72 P.S. § 8101-C et seq. are incorporated into and made a part of this Part.
[Ord. 86-127, 12/11/1986, § 16]
This Part is enacted under the authority of the Local Tax Enabling Act, as of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act,"[1] as amended, and the Act of July 2, 1986 (P.L. 318, No. 1986-77), 72 P.S. § 8101-C et. seq., authorized by Article XI-D of said Act, 72 P.S. § 8101-D et seq., the "Local Real Estate Transfer Tax Act." The imposition of this tax and the provisions of this Part shall remain in effect on an annual basis without annual reenactment unless the rate of tax is subsequently changed.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
[Ord. 86-127, 12/11/1986, § 17]
All ordinances and all resolutions or parts of resolutions inconsistent with this Part are hereby repealed, with the exception that this Part shall be a continuation of the taxes, interest and penalties levied and imposed by prior ordinances and resolutions of the Borough to the extent that such taxes, interest and penalties as of the effective date of this Part remain unpaid and/or uncollected. It is the intention of the Borough Council that this Part shall constitute a continuation of the imposition and levying of the real estate transfer tax upon residents of the Borough, either by prior ordinances and resolutions of the Borough, or under this Part.