[Adopted 9-26-1979 as Ch. 30, Art. VI, of the 1979 Code;
amended in its entirety by Ord.
No. 146-1986]
[1]
Editor's Note: 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 10-5-2005 and shall
be effective annually thereafter, without annual reenactment unless
and until there is a change in the rate of taxation, pursuant to the
Local Tax Enabling Act, 53 Pa.C.S.A. § 6924.306.
The following words when used in this article
shall have the meanings ascribed to them in this section, except where
the context clearly indicates or requires a different meaning:
A partnership, limited partnership, joint venture or any
other form of unincorporated enterprise owned or conducted by two
or more persons.
A corporation or a 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, including
but not limited to banking institutions.
Any deed, articles of merger or consolidation instrument
or writing whereby any lands, tenements or hereditaments situate within
the City of Scranton, or any interest therein, shall be granted, bargained,
sold or otherwise conveyed to a grantee, purchaser or any other person.
The term does not include wills or transfers under the intestate law,
mortgages or leases; documents effecting transfers between husband
and wife or transfers between parent and child or the spouse of such
child, transfers by and between a principal and straw party for the
purpose of placing a mortgage or ground rent upon the premises; correctional
deed without consideration; transfers to the United States, the Commonwealth
of Pennsylvania or to any of their instrumentalities, agencies or
political subdivisions, by gift, dedication or deed of confirmation
in connection with condemnation proceedings or in lieu thereof; conveyances
to political subdivisions of tax-delinquent properties pursuant to
Sheriffs sale or Treasurer's sale; or a conveyance to a trustee under
a recorded trust agreement for the express purposes of holding title
in trust as security for a debt contracted at the time of the conveyance
under which the trustee is not the lender and requiring the trustee
to make reconveyance to the grantor-borrower upon the repayment of
the debt.
Every natural person, association or corporation. Whenever
used in any section prescribing and imposing a penalty, the term "person,"
as applied to associations, shall mean the partners or members thereof,
and as applied to corporations, the officers thereof.
The City Treasurer of the City of Scranton.
In the case of any document granting, bargaining, selling
or otherwise conveying any land, tenement or hereditament, or interest
therein, the amount of the actual consideration therefor, including
liens or other encumbrances thereon and ground rents or a commensurate
part of the liens or other encumbrances thereon and ground rents where
such liens or other encumbrances and ground rents also encumber or
are charged against other lands, tenements or hereditaments; provided
that where such document shall set forth a small or nominal consideration,
the "value" thereof shall be determined from the price set forth in
or actual consideration for the contract of sale, or, in the case
of a gift or any other document without consideration, from the actual
monetary worth of the property granted, bargained, sold or otherwise
conveyed, which in either event shall not be less than the amount
of the assessment of such property made by the Lackawanna County Board
of Assessment.
[Amended 1-24-1996 by Ord. No. 19-1996; 1-15-1997 by Ord. No. 8-1997; 1-14-1998 by Ord. No. 6-1998; 2-1-1999 by Ord. No.
2-1999; 2-7-2000 by Ord. No. 4-2000; 1-29-2001 by Ord. No.
6-2001; 2-4-2002 by Ord. No. 4-2002; 1-27-2003 by Ord. No.
104-2003; 1-29-2004 by Ord. No. 1-2004; 1-20-2005 by Ord. No.
92-2005; 1-26-2006 by Ord. No. 4-2006; 1-18-2007 by Ord. No.
72-2007; 1-29-2008 by Ord. No. 5-2008; 2-20-2009 by Ord. No.
51-2009; 1-26-2010 by Ord. No. 1-2010; 1-18-2011 by Ord. No.
1-2011; 1-12-2012 by Ord. No. 1-2012; 11-15-2012 by Ord. No.
65-2012; 1-30-2014 by Ord. No. 1-2014; 1-29-2015 by Ord. No. 74-2015; 1-14-2016 by Ord. No. 2-2016; 1-5-2017 by Ord. No. 74-2017; 2-2-2017 by Ord. No. 82-2017; 12-7-2017 by Ord. No.
128-2017; 12-15-2020 by Ord. No. 38-2020; 12-7-2021 by Ord. No. 98-2021; 12-13-2022 by Ord. No. 43-2022; 12-12-2023 by Ord. No. 105-2023[1]]
For calendar year 2024, the City of Scranton adopts the provisions
of Article XI-D of the Tax Reform Code of 1971 and imposes a realty
transfer tax as authorized under that article, subject to the rate
limitations therein on each transfer of real property situate within
the City of Scranton, or any interest therein, regardless of where
the instruments making the transfers are made, executed or delivered,
or where the actual settlements on such transfers take place. On and
after the effective date of this article, every person who accepts
delivery of any document, or on whose behalf delivery of any document
is accepted, shall be subject to pay a tax of 2.2% of the value of
the property represented by such documents, which tax shall be payable
at the time of the acceptance of delivery of the document. Where any
document is delivered to the commonwealth, to a political subdivision,
or to an authority created by the commonwealth or a political subdivision,
the person by whom the document was made, executed, issued or delivered
shall be subject to pay the tax, unless the transfer is between such
governmental agencies, in which case no tax shall be paid. Where any
lands, tenements or hereditaments are situate partly within and partly
without the boundaries of the City of Scranton, the tax shall be paid
on the value of the portion of the lands, tenements or hereditaments
situate within the City of Scranton.
[1]
Editor's Note: This ordinance provided an effective date of
1-1-2024 and also provided that if the correct tax is not paid by
the last date prescribed for timely payment, the City of Scranton,
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.
A.Â
The tax imposed by this article shall be paid in the
office of the Treasurer. The payment of the tax shall be evidenced
by the affixing of a documentary stamp or stamps to every document
by the person making, executing, issuing, delivering or accepting
such document. The stamps shall be affixed in such manner that their
removal will require the continued application of steam or water.
The Treasurer may prescribe a method for a cancellation of the stamps.
B.Â
The City Treasurer is authorized and directed to have
adequate and necessary transfer stamps printed or manufactured; to
make the necessary rules and regulations for the tax and the distribution
and sale of such transfer stamps; and to deputize the Recorder of
Deeds of Lackawanna County, or any other person, to collect such transfer
tax and enforce the provisions of this article, at a commission to
be agreed upon, subject to the approval of the Council.
A.Â
Where the document does not set forth the true, full
and complete value thereof, the value shall be as set forth in the
affidavit accompanying the document prepared for the purpose of calculating
the realty transfer tax payable to the Commonwealth of Pennsylvania,
in accordance with the Act of December 27, 1951, P.L. 1742, or any
amendments or reenactments thereof.[1]
[1]
Editor's Note: Said Act was repealed May 5,
1981, by P.L. 36, No. 14. See now 72 P.S. § 8101-C et seq.
B.Â
In all cases, except deeds without consideration and
gifts, where the full consideration for the document is not set forth
in the deed, a certified copy of the affidavit prepared for the purpose
of determining the real estate transfer tax payable to the Commonwealth
of Pennsylvania shall be filed in the office of the Treasurer at the
time the tax is paid.
C.Â
In all cases where a document represents a transfer
without consideration, including but not limited to gifts, documents
in connection with merger or consolidation of corporations and documents
conveying real estate from stockholders to corporations, deeds conveying
realty in connection with the conversion of partnerships into corporations
or documents distributing realty in connection with the dissolution
or liquidation of corporations, a certified copy of the affidavit
prepared for the purpose of determining the real estate transfer tax
payable to the Commonwealth of Pennsylvania and setting forth the
actual monetary worth of the realty conveyed shall be filed with the
office of the Treasurer at the time the tax is paid.
D.Â
Whenever the taxability of any transfer of real property
or the amount of the tax depends upon the relationship of the parties
to the transaction, or upon any other facts not recited in the document,
the Treasurer may require that such facts be established by affidavit.
The Treasurer is hereby charged with enforcement
of this article and is authorized and empowered to adopt rules and
regulations relating to any matter pertaining to the administration
and enforcement of this article. The Treasurer may sue for the recovery
of taxes due and unpaid under this article.
[Amended 1-18-2007 by Ord. No. 72-2007; 1-29-2008 by Ord. No. 5-2008; 1-20-2009 by Ord. No.
57-2009; 1-26-2010 by Ord. No. 1-2010; 1-18-2011 by Ord. No.
1-2011; 1-12-2012 by Ord. No. 1-2012; 11-15-2012 by Ord. No.
65-2012; 1-30-2014 by Ord. No. 1-2014; 1-29-2015 by Ord. No. 74-2015; 1-14-2016 by Ord. No. 2-2016; 1-5-2017 by Ord. No. 74-2017; 2-2-2017 by Ord. No. 82-2017; 12-7-2017 by Ord. No.
128-2017; 12-15-2020 by Ord. No. 38-2020; 12-7-2021 by Ord. No. 98-2021; 12-13-2022 by Ord. No. 43-2022; 12-12-2023 by Ord. No. 105-2023[1]]
Any tax under § 428-45 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.
[1]
Editor's Note: This ordinance provided an effective date of
1-1-2024 and also provided that if the correct tax is not paid by
the last date prescribed for timely payment, the City of Scranton,
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.
The Treasurer or Recorder of Deeds of Lackawanna
County is hereby authorized to accept payment under protest of the
amount of tax claimed by the City in any case where a person disputes
the validity or amount of the City's claim for the tax. If it is thereafter
judicially determined by a court of competent jurisdiction that there
has been an overpayment to the Treasurer, the amount of the overpayment
shall be refunded to the person who paid under protest.
It shall be unlawful for any person to:
A.Â
Make, execute, issue, deliver or accept or cause to
be made, executed, issued, delivered or accepted any document without
the full amount of the tax thereon being duly paid.
B.Â
Fraudulently cut, tear or remove from a document any
documentary stamp or other evidence of payment.
C.Â
Fraudulently affix to any document upon which a tax
is imposed by this article any documentary stamp or other evidence
of payment which has been cut, torn or removed from any other document
upon which a tax is imposed by this article or any documentary stamp
of insufficient value or any forged or counterfeited stamp or any
impression of any forged or counterfeit stamp, die, plate or other
article.
D.Â
Willfully remove or alter the cancellation marks of
any documentary stamp or receipt 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 away any
such altered or restored stamp to any person for use, or knowingly
use the same.
E.Â
Knowingly have in his possession any altered or restored
documentary stamp which has been removed from any document upon which
a tax is imposed by this article, provided that the possession of
such stamp shall be prima facie evidence of an intent to violate the
provisions of this article.
F.Â
Knowingly or willfully prepare, keep, sell, offer
for sale or have in his possession any forged or counterfeited documentary
stamps.
G.Â
Fail, neglect or refuse to comply with or violate
the rules and regulations adopted by the Treasurer under the provisions
of this article.
Any person who violates any of the provisions
of this article shall be guilty of a misdemeanor and shall, upon conviction
thereof before any District Justice, be sentenced to pay a fine of
not more than $300 for each offense and costs and, in default of payment
of said fine and costs, to be imprisoned in the Lackawanna County
Jail for a period not to exceed 30 days. The penalties imposed under
this section shall be in addition to any other penalty imposed by
any other section of this article.
