[Adopted 7-24-1979 by Ord. No. 32-79]
This article shall be known and may be cited
as the "Municipality of Murrysville Residential Construction Tax Ordinance."
A.
ASSOCIATION
BUILDING PERMIT
CHIEF ADMINISTRATOR
CODE ENFORCEMENT OFFICER
CONSTRUCT
CONVERT
CORPORATION
DIRECTOR OF THE DEPARTMENT OF TAX COLLECTION
MULTIFAMILY RESIDENCE
PERSON
RESIDENCE
RESIDENTIAL UNIT
SINGLE-FAMILY RESIDENCE
TAX
The following words and phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except in those instances the context clearly indicates a different
meaning.
Any partnership, limited partnership or any other form of
unincorporated enterprise owned or conducted by two or more persons.
The permit, certificate, document, approval or authorization
required by the Municipality for a person to make improvements to
real estate within the boundaries of the Municipality.
The Chief Administrator of the Municipality of Murrysville.
The Building Code Enforcement Officer of the Municipality
of Murrysville.
Any activity by a person in connection with the building,
erection, assembling, fabrication, placing or affixing of an improvement
to real estate.
Any activity whereby an improvement to real estate not theretofore
used as a residence is changed to a residence or whereby the number
of residential units within a residence is increased in number.
A corporation or joint-stock association, organized under
the laws of this commonwealth, the United States or any other state,
territory or foreign country or dependency, including but not limited
to banking institutions.
The tax collector for the Municipality.
[Amended 3-7-2001 by Ord. No. 563-01]
A residence consisting of more than one residential unit,
including semidetached houses, rowhouses, townhouses, condominiums,
apartment houses and the like.
Every natural person, association or corporation. Whenever
used in any clause prescribing or imposing a penalty, the term "person,"
as applied to associations, shall mean the partners or members thereof,
and as applied to corporations, shall include the officers thereof.
Any improvement to real estate constructed and intended as
a place of residence for one or more persons, including single-family
and multifamily residences, but not including accommodations for transient
occupancy, such as motels, hotels, tourist homes, hospitals and convalescent
homes.
A group of rooms within a residence for occupancy by one
or more persons separate and independent from other room groups within
the same residence, whether or not one or more facilities, such as
heating, toilet, laundry and the like, are shared by the occupants
of two or more room groups. Any improvements to real estate increasing
the number of rooms of any existing single-family residence but which
is to continue in use as a single-family residence shall not be deemed
a taxable residential unit.
A residence consisting of a single residential unit.
The tax imposed, assessed and levied by this article.
B.
Throughout this article, the singular shall include
the plural, and the masculine shall include the feminine and neuter.
A.
Every person who applies for a building permit from this Municipality to construct a residence or to convert an improvement to real estate into a residence within the Municipality shall pay for and in respect of the privilege of making such application and of the transaction regarding the same, a tax at the rate set forth in Subsection D below. The tax provided by this subsection shall be due and payable at the time of issuance of such permit.
B.
In those cases where a person constructs a residence or converts an improvement to real estate into a residence without obtaining a building permit or where a building permit for the construction of a residence or the conversion of an improvement to real estate into a residence was issued before the effective date of this article and where work thereon has not progressed beyond the completion of the footers before said effective dates, then in all such cases, the person so constructing such residence or converting an improvement to real estate into a residence within the Municipality shall pay for and in respect of the privilege of constructing a residence or converting an improvement to real estate into a residence and of the transaction regarding the same a tax at the rate set forth in Subsection D below. The tax provided for by this subsection shall be due and payable at the time of making application for a building permit in connection with such construction or conversions and in those cases where such construction or conversion has commenced but has not progressed beyond the completion of the footers at the effective date of this article, such tax shall be due and payable on the effective date of this article.
C.
As among the various persons who are involved in the
construction or conversion of a residence subject to the tax imposed
by this article, the obligation to pay the tax shall be upon the legal
owner of the real estate upon which the construction or conversion
takes place.
E.
A residential unit that is torn down, removed from
the recorded lot or destroyed by fire, flood or other similar act
of God and replaced by a structure containing equal or fewer residential
units will be exempted from this tax. This exemption will be valid
only after the building permit for the replacement structure is applied
for within 180 days of the removal or destruction of the original
residential unit. In the event that a new residential unit is to be
constructed prior to the demolition of the residential unit which
it will replace, the tax imposed hereunder shall be paid as required
herein. Said tax will be refunded upon application with 180 days of
issuance of the occupancy permit for the new unit, accompanied by
satisfactory evidence of the removal or demolition of the prior residential
unit.
[Added 7-24-1979 by resolution]
[Amended 3-7-2001 by Ord. No. 563-01]
A.
The Director of the Department of Tax Collection of
the Municipality shall be and is hereby appointed the collecting agent
for the collection of the tax, which shall be made payable to the
Director of the Department of Tax Collection.
B.
The payment of the tax shall be evidenced by a receipt
setting forth the date and amount of payment, the name and address
of the payee, the location of the residence for which the tax is paid,
the number of residential units and the signature of the Director
of the Department of Tax Collection or authorized agent. No building
permit shall be issued by the Code Enforcement Officer unless the
applicant submits the Director of the Department of Tax Collection's
receipt confirming payment of this tax.
C.
The Director of the Department of Tax Collection shall
submit a written report to the Chief Administrator on or before the
10th day of each month setting forth the total amount of tax collected
during the preceding month. The Director of the Department of Tax
Collection shall forward each payment as received to the Chief Administrator.
D.
The Director of the Department of Tax Collection is
authorized and empowered to enforce this article and to collect the
tax, interest and penalties hereby imposed on behalf of the Municipality.
A.
The real party in interest for any refund ordered
by any court of all or a part of the tax imposed by this article shall
be deemed to be:
[Amended 7-24-1979 by resolution]
B.
Every person who applies for a building permit and
the legal owner of the real estate at the time of making said application
shall execute an assignment and release of all his, her or its right,
title, interest, claim or demand in and to all or any part of a refund
of the tax imposed by this article. The assignment and release shall
be for the benefit of and authorize distribution of aforesaid refund
by the Municipality to the aforesaid first legal real estate homeowner
occupant with respect to a single-family residence or the legal owner
of the real estate at the time of issuance of the occupancy permit(s)
with respect to a multifamily residential dwelling.
The Council shall give notice of a public hearing,
which shall be held annually 90 days prior to the end of each fiscal
year, to consider proposed uses for the general revenues to be collected
during the ensuing fiscal year by means of this article.
All taxes imposed by this article not paid when
due shall bear interest from the due date at the rate of 1/2 of 1%
per month until paid.
A penalty of 10% is hereby imposed upon all
taxes which are unpaid more than 30 days after they are due and payable
in accordance with the provisions of this article.
All taxes imposed by this article, together
with interest from due date and the penalty thereon, may be recovered
as other debts of like character are now by law recoverable.
The tax, interest and penalty imposed by this
article shall become a lien upon the real estate upon which there
is a construction or conversion of a residence subject to the tax
imposed by this article, said lien to begin at the time when the tax
is due and payable and continue until the discharge by payment, or
in accordance with law; and the Solicitor of the Municipality is authorized
to file a tax claim for said tax in accordance with the provisions
of the Municipal Lien Act of 1923,[1] as amended and supplemented.
[1]
Editor's Note: See 53 P.S. § 7101
et seq.
It shall be unlawful for any person to:
[Amended 12-16-1991 by Ord. No. 305-91]
Any person convicted before a District Justice
of violating any of the provisions of this article shall be liable
to a fine not exceeding $300 for each and every offense and, upon
default in the payment of the same, shall be subject to 30 days' imprisonment.
The payment of such fine or the serving of such imprisonment shall
not relieve the person liable for such tax to pay such tax, interest
and penalties.
The tax levied under this article shall become
effective on the 24th day of July, 1979, and shall continue in force
for successive fiscal years without annual enactment.