[Adopted 7-13-1981 by Ord. No. 1981-2 as
Ch. XXIV, Part 1, of the 1981 Code]
Unless otherwise specifically stated herein,
the following terms shall have, for the purpose of this article, the
meanings hereinafter set forth:
A partnership, limited partnership, registered partnership,
businesses operated under a fictitious name or any other form of unincorporated
enterprise owned or conducted by two or more persons.
Any corporation or joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania or
any other state, territory or foreign country or dependency.
Any deed, instrument or writing by which any real estate,
lands, tenements or hereditaments or any part thereof or interest
therein within the limits of Latrobe, Westmoreland County, Pennsylvania,
shall be sold, transferred, granted, bargained or conveyed to purchaser
or purchasers or grantee, but shall not include wills or other testamentary
writings, mortgages, sales or transfers between husband and wife,
parent and child or sales or transfers from one municipal political
subdivision to another municipal political subdivision or to a municipal
authority created under the Authorities Act of 1945.[1]
Includes natural persons, copartnership, association, corporation,
firm or fiduciary. Whenever used in any clause prescribing or imposing
a penalty, the term "person" as applied to an association or copartnership
shall mean the members or partners thereof, and as applied to corporations,
the officers thereof.
In the case of any document resulting from or being evidence
of the sale or transfer of real estate within Latrobe, Westmoreland
County, Pennsylvania, transferring, granting or otherwise conveying
any land, tenement or hereditament or part thereof or interest therein,
the amount of the actual consideration paid thereof or, including
liens or other encumbrances thereon or a portion of the liens or encumbrances
thereon, where such liens or encumbrances are also liens and encumbrances
on other lands, tenements or hereditaments; provided, however, that
where such document specifically sets forth a small or nominal consideration,
the value shall be the actual consideration or sale price of said
real estate; provided, further, however, that if such transfer is
in a nature of a gift without valuable consideration, the value of
the real estate or interest therein being transferred shall be considered
as the highest assessed valuation for tax purposes.
[1]
Editor's Note: See 53 P.S. § 301
et seq.
Every person who makes, executes, issues, delivers
or accepts any document or on whose behalf any document is made, executed,
issued, delivered or accepted, being the transferor in said document
and transaction, shall be subject to pay for and in respect thereof
or for or in respect of the instrument or paper upon which such document
is written or printed a tax at the rate on one-half of one per centum
(1/2 of 1%) of the value, as herein defined, of the property being
transferred by such document, which said tax shall be payable to Latrobe
at the time of the making, execution, issuance, delivery or acceptance
of such document.
The payment of the tax imposed by this article shall be evidenced by affixing documentary stamp or stamps (see § 51-14) in the proper denominations to every document transferring real estate or interest therein within Latrobe, Westmoreland County, Pennsylvania, by the person making, executing, issuing or delivering said document. The stamps required to be affixed in accordance herewith shall be provided by the Council of Latrobe in such denominations as it shall deem from time to time to be necessary and shall be available for sale and purchase by person requiring the same at the office of the Tax Collector of Latrobe or such other places as said Council of Latrobe shall from time to time designate.
All such stamps when used or affixed to the
document transferring real estate in accordance with the provisions
hereof shall be canceled by the person using or affixing said stamps
by causing to be written or stamped thereon the initials of the person
affixing said stamps and the date upon which said stamps are affixed
in order that such stamps may not be used at subsequent times.
No document which represents a sale or transfer
involving the transfer of title to real estate situate in Latrobe,
Westmoreland County, Pennsylvania, upon which the tax is hereby levied
and assessed shall be recorded in the office of the Recorder of Deeds
of Westmoreland County, Pennsylvania, or any other county of the commonwealth
unless and until the said documentary stamp or stamps as provided
herein shall have been affixed thereto.
Any such document when presented to the Recorder
of Deeds of Westmoreland County or of any county of the commonwealth
for recording therein shall set forth in said document and as a part
thereof the true, full and complete consideration or value of said
transfer or, in lieu thereof, shall be accompanied by an affidavit
to be executed by the grantor, grantee or the agent of either, which
said affidavit shall set forth the true, full and complete consideration
or value for the said transfer or the specific reason why said document
and the transfer represented thereby is not subject to the tax imposed
by this article if the document, upon its face, does not disclose
said reason.
A.
It shall be unlawful for any person to:
(1)
Make, execute, issue, deliver or accept or cause to
be made, executed, issued, delivered or accepted any document transferring
title to the real estate in Latrobe, Westmoreland County, Pennsylvania,
in accordance with the provisions of this article unless and until
the full amount of the tax imposed hereby shall have been paid.
(2)
Make or use any documentary stamps as provided herein
denoting the payment of the tax imposed hereby without canceling said
stamp or stamps as required herein.
(3)
Cut, tear or remove or in any way deface any documentary
stamp after being affixed to a document as provided herein.
(4)
Affix to any document transferring real estate, upon
which the tax is imposed by this article, any documentary stamp which
has been cut, torn, removed or defaced or any documentary stamps of
insufficient value or any forged or counterfeit stamp or impression
thereof.
(5)
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 to knowingly buy, sell, offer for sale any such altered or restored
stamp to any person for further use.
(6)
Knowingly or willfully prepare, keep, sell or offer
for sale or have in his possession any forged or counterfeited documentary
stamps.
B.
Any person convicted of a violation of any provision
of this section shall be sentenced to pay a fine of not more than
$600 and costs of prosecution or, upon nonpayment of such fine and
costs, to undergo imprisonment for not more than 30 days.
[Amended 4-23-1996 by Ord. No. 1996-5]
In addition to all other fines and other penalties
imposed by this article, all taxes imposed in accordance with the
provisions hereof, if not paid when due, shall bear interest at the
rate of 1/2 of 1% per month until paid, beginning 10 days after the
transfer coming within the provisions of this article, which said
transfer date shall be deemed to be the date set forth on said document.
A penalty of 5% in addition to the other penalties
imposed hereby is imposed upon the amount of any tax imposed under
the provisions of this article which shall remain unpaid for a period
of longer than one month from and after the date of said transfer.
All taxes imposed by this article, together
with the interest and penalties as provided herein, shall be recovered
as other taxes or debts due and owing to Latrobe of like character
are now recoverable by law.
The taxes levied and assessed by this article,
together with the interest and penalties imposed herein, shall become
a lien upon the lands, tenements, hereditaments or any part thereof
or interest therein within the limits of Latrobe, Westmoreland County,
Pennsylvania, transferred or conveyed in accordance with the provisions
hereof, which such liens shall be effective at the time when the taxes
are due and payable in accordance with the provisions of this article
and shall continue until discharged by payment to Latrobe, and Latrobe
may file a municipal or tax claim in the Court of Common Pleas of
Westmoreland County, Pennsylvania, against the transferor or transferee,
or both, on said lands, tenements or hereditaments concerned in accordance
with the provisions of the laws of the Commonwealth of Pennsylvania
covering the filing of municipal or tax claims.
The tax imposed under the provisions of this
article is imposed for each year beginning January 1 and terminating
December 31.
The Tax Collector for said tax as herein designated
shall remit the tax due to Latrobe monthly to the attention of the
Treasurer and shall be paid for the collection of the tax the rate
of 5% of actual collections.
From and after the passage of this article,
said Tax Collector is hereby authorized to record the payment of the
tax on instruments requiring the payment of the tax, by using a hand
stamp in lieu of actual stamps.
