[Adopted 12-22-1986 by Ord. No. 1164]
This article shall be known as the "Realty Transfer Tax Ordinance of Ephrata Borough."
[Amended 4-8-1996 by Ord. No. 1279]
A realty transfer tax of 1% for general revenue purposes is hereby imposed upon the transfer of real estate or interest in real estate situated within the borough, regardless of where the documents making the transfer are made, executed or delivered or where the actual settlements on such transfer took place as authorized by Article XI-D, Local Real Estate Transfer Tax, 72 P.S. § 8101-D et seq.