[Adopted 10-3-1989 as Ord. No. 620]
The office of the Recorder of Deeds in and for
Sussex County is hereby authorized to collect municipal realty transfer
taxes on behalf of municipalities located in Sussex County, Delaware,
upon the written request of municipal governments.
Municipal realty transfer taxes shall be collected
from those persons recording documents in the office of the Recorder
of Deeds in and for Sussex County for which a municipal transfer tax
is payable. Municipal realty transfer taxes shall be collected at
the time of recording said documents.
A collection charge of 2% of all amounts collected
is hereby imposed, said amount to be turned over to the County Treasurer
for the use of the county.
Neither the Sussex County Council, the office
of the Recorder of Deeds in and for Sussex County nor any employee
of Sussex County shall be responsible for any municipal transfer tax
which is not collected or which is improperly collected.
