[Adopted 1-8-2008 by Ord. No. 706]
The Borough of Churchill has previously adopted
the provisions of Article XI-C of the Tax Reform Code of 1971 and
imposed a realty transfer tax as authorized under the article subject
to the rate limitations therein. The tax imposed under this section
is at the rate of one-half of one percent.
The tax imposed and all applicable interest
and penalties shall be administered, collected and enforced under
the Act of December 31, 1965 (P.L. 1257, No. 511, as amended), known
as "The Local Tax Enabling Act";[1] provided that if the correct amount of the tax is not
paid by the last date prescribed for timely payment, the Borough of
Churchill, pursuant to § 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 on behalf of the Borough
of Churchill pursuant to Act 40 of 2005, Article XI-D.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
Any tax imposed 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 § 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.
A.
As of the effective date of this article, any part
or parts thereof in conflict with this article are hereby repealed
but otherwise are in full force and effect.
B.
The repealed ordinances or parts thereof remain effective
for documents that became subject to tax prior to the effective dale
of this article.
The provisions of this article shall become
effective on and he applicable to any document made, executed, delivered,
or accepted or presented for recording on or after January 8, 2008.
