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.