[HISTORY: Adopted by the Borough Council of the Borough of Eagles
Mere as indicated in article histories. Amendments noted where applicable.]
[Adopted 12-2-1963 by Ord. No. 62]
A. Definitions. The following words when used in this article
shall have the meanings ascribed to them in this section, except as and if
the context clearly indicates or requires a different meaning:
BUSINESS
An enterprise, activity, profession or undertaking of any nature
conducted for profit or ordinarily conducted for profit.
COLLECTOR
The Collector of Income Tax of the Borough of Eagles Mere or the
person executing the duties of the aforesaid Collector.
EMPLOYER
An individual, partnership, association, joint venture, corporation,
estate, trust, government body or unit or agency or any other entity who or
that employs one or more persons on a salary, wage, commission or other compensation
basis.
PERSON
Every natural person, partnership, association, corporation, estate,
trust or any other form of organization. Whenever used in any clause prescribing
and imposing a penalty, the term "person" as applied to a partnership shall
mean the partners thereof, as applied to an association shall mean the members
thereof and as applied to a corporation shall mean the officers thereof.
RESIDENT
An individual whose income is subject to the tax herein imposed and
who resides or is domiciled in the Borough of Eagles Mere, Sullivan County,
Pennsylvania.
TAXABLE PERIOD
The calendar year, a fiscal year or a period of less than 12 months
for which a return is required to be filed by a taxpayer.
TAXPAYER
A natural person whose income is subject to the tax herein imposed.
B. Word usage. The singular shall include the plural, and
the masculine shall include the feminine and the neuter.
There shall be levied, collected and paid for each taxable period a
tax of 1% of the earned income of residents of the Borough of Eagles Mere
and upon all income of nonresidents earned within the Borough of Eagles Mere.
The term "net income" means the gross income computed under §
96-4 hereof, less the deductions allowed by §
96-5 hereof.
A. The term "gross income" includes profits and income derived
from salaries, wages or compensation for personal services (including personal
service as an officer or employee of the federal government, a state or commonwealth
or any political subdivision thereof or any agency or instrumentality of any
one or more of the foregoing) of whatever kind and in whatever form paid,
or from professions, vocations, trades, businesses, commerce or sales or the
transaction of any business carried on for profit.
B. Inventories. Whenever, in the opinion of the Collector,
the use of inventories is necessary in order to clearly determine the income
of any taxpayer, inventories shall be taken by such taxpayers upon such basis
as the Collector may prescribe as conforming as nearly as may be to the best
accounting practice in the trade or business and as most clearly reflecting
the income.
In computing net income, there shall be allowed as deductions:
A. Trade and business expenses as defined and allowed by
the federal government for income tax purposes.
B. Losses sustained during the taxable period and not compensated
for by insurance or otherwise, if the same are incurred in trade, business,
or profession.
C. Debts. Such debts, whether business or nonbusiness, may
be deducted as the same are deductible under federal income tax laws, regulations
and rules.
D. Depreciation. A reasonable allowance for depreciation
and obsolescence shall be allowed the same extent as they are allowed by federal
laws, regulations and rulings in connection with federal income taxes.
E. Depletion. Deductions for depletion shall be allowed
to the same extent as are provided for under the federal income tax laws,
regulations and rules.
F. Contributions of an employer made for the benefit of
employees shall be deductible from gross income to the extent provided in
federal income tax laws, regulations and rules.
G. Net operating loss deduction. Net operating loss deductions
from gross income shall be allowed to the extent that the same is allowed
by federal income tax laws, regulations and rules, so far as the same are
applicable to taxes collected under this article.
In computing the net income, no deductions shall in any case be allowed
in respect of the following:
A. General rule.
(1) Personal living or family expenses.
(2) Medical, dental, surgical or nursing expenses.
(3) Premiums on personal life, health or accident insurance.
(4) Contributions or gifts of any kind, regardless of character
or purposes of the recipient or donee.
(5) Interest other than interest on business indebtedness
or on indebtedness incurred to provide funds to finance the production of
taxable income.
(6) Personal taxes, including taxes on real estate occupied
as taxpayer's residence, personal property taxes and per capita, occupational
and poll taxes.
(7) Income, gift, inheritance and estate taxes.
(8) Any amount paid out for new buildings or for permanent
improvements or betterments made to increase the value of any property or
estate.
(9) Any amount expended in restoring property or in making
good the exhaustion thereof for which an allowance is or has been made.
(10) Premiums paid on any life insurance policy covering the
life of any employee or of any person financially interested in any trade
or business carried on by the taxpayer, when the taxpayer is directly or indirectly
a beneficiary under such policy.
(11) Any amount otherwise allowable as a deduction which is allocatable to one or more classes of income other than interest wholly exempt from the tax imposed herein or any amount otherwise allowable under §
96-6A(1) hereof which is allocatable to interest wholly exempt from the tax imposed herein.
(12) Amounts paid or accrued for such taxes and carrying charges
as, under regulations prescribed by the Collector, are chargeable capital
accounts with respect to property, if the taxpayer elects, in accordance with
such regulations, to treat such taxes or charges as so chargeable.
B. Losses from sales or exchange of property. In computing
net income, no deduction shall in any case be allowed in respect to losses
from sales or exchanges of property, directly or indirectly, under circumstances
described in Section 267 of the Federal Internal Revenue Code.
C. Unpaid expenses and interest. In computing net income no deductions shall be allowed under §
96-5A hereof if:
(1) Such expenses or interest are not paid within the taxable
period or within 3 1/2 months after the close thereof;
(2) By reason of the method of accounting of the person to
whom the payment is to be made, the amount thereof is not, unless paid, includable
in the gross income of such person for the taxable period in which or with
which the taxable period of the taxpayer ends; and
(3) At the close of the taxable period of the taxpayer or at any time within 3 1/2 months thereafter both the taxpayer and the person to whom the payment is made are persons between whom losses would be disallowed under §
96-6B hereof.
A. Taxpayers, employers and others required to file returns
and declarations under the provisions of this article shall keep such records
as will permit the filing of true and accurate returns and declarations, and
such records shall be preserved for a period of not less than six years.
B. The net income shall be computed upon the basis of the
taxpayer's annual accounting period (fiscal year or calendar year, as
the case may be) in accordance with the method of accounting regularly employed
in keeping the books of such taxpayer; but if no such method of accounting
has been so employed or if the method employed does not clearly reflect the
net income, the computation shall be made in accordance with such method as,
in the opinion of the Collector, does clearly reflect the net income. If the
taxpayer's annual accounting period is other than a fiscal year ending
on the last day of any month other than December or if the taxpayer has no
annual accounting period or does not keep books, the net income shall be computed
on the basis of the calendar year.
The amount of all items of gross income shall be included in the gross income for the taxable period in which said amounts were received by the taxpayer, unless, under methods of accounting permitted under §
96-7 hereof, any such amounts are to be properly accounted for as of a different period. In the case of the death of a taxpayer whose net income is computed upon the basis of the accrual method of accounting, amounts (except amounts representing his share of a partnership's taxable period ending with its dissolution on account of his death) accrued only by reason of the death of the taxpayer shall not be included in computing net income for the period in which falls the date of the taxpayer's death.
The deductions and credits provided for in this article shall be taken
for the taxable period in which paid or accrued or paid and incurred, dependent
upon the method of accounting upon the basis of which the net income is computed,
unless, in order to clearly reflect the net income, the deductions or credits
should be taken as of a different period. In the case of the death of a taxpayer
whose net income is computed upon the basis of the accrual method of accounting,
amounts (except amounts representing his share of a partnership's net
loss for the partnership's taxable period ending with its dissolution
on account of his death) accrued as deductions and credits only by reason
of the death of the taxpayer shall not be allowed in computing net income
for the period in which falls the date of the taxpayer's death.
A. A person who regularly sells or otherwise disposes of
personal property on the installment plan may return his income on the installment
basis of accounting provided in Section 44 of the Federal Internal Revenue
Code, provided that the consent of the Collector to do so is first obtained.
In the case of a casual sale or other casual disposition of personal property
(other than property of a kind which would properly be included in the inventory
of the taxpayer if on hand at the close of the taxable year) for the price
exceeding $1,000 or of a sale of other disposition of real property, if in
either case the initial payments do not exceed 30% of the selling price, the
income may be returned on the basis and in the manner prescribed in Section
44 of the Federal Internal Revenue Code.
B. The gain or loss upon the disposition of installment
obligations at prices in excess of or less than face amount shall be computed
and recognized as provided for in Section 44 of the Federal Internal Revenue
Code.
If a taxpayer changes his accounting period from fiscal year to calendar
year, from calendar year to fiscal year or from fiscal year to another, the
net income of such taxpayer shall, with the approval of the Collector, be
computed on the basis of such new accounting period.
A. How taxed. Individuals carrying on business in partnership
shall be liable for the tax herein imposed only in their individual capacity.
The net income of the partnership as such shall not be taxed to the partnership.
B. Computation of partnership net income. The net income of the partnership shall be computed in the same manner and on the same basis as provided by §§
96-3 through
96-10 inclusive.
C. Different taxable periods of partner and partnership.
If the taxable period of a partner is different from that of a partnership,
the inclusions with respect to the net income of the partnership in computing
the net income of the partner for his taxable period shall be based upon the
net income of the partnership for any taxable period of the partnership ending
within or with the taxable period of the partner.
D. Net operating losses of partnerships. The benefit of
the deductions for net operating losses allowed by § 96-6G hereof
shall not be allowed to a partnership, but shall be allowed to the members
of the partnership under regulations prescribed by the Collector.
E. Unincorporated associations, joint ventures and common
trust funds. Unincorporated associations, joint ventures and common trust
funds whose earnings are distributed or distributable to its members shall
be treated as partnerships for the purpose of the tax imposed by this article.
A. The net income of the following entities shall be exempt
from the tax imposed by this article:
(1) Every corporation which is subject to the Pennsylvania
corporate net income tax.
(2) Every corporation which is exempt from the Pennsylvania
corporate net income tax.
(3) Every eleemosynary corporation created and existing for
purely religious, educational, literary, scientific or charitable purposes.
(4) Fraternal and religious organizations, business leagues,
chambers of commerce, real estate boards, boards of trade, civic leagues and
social service and recreational clubs and community chests, funds or foundations
and cemetery companies, whether such organization is incorporated or unincorporated,
if no party of the net earnings thereof inures to the benefit of any private
shareholder, individual, estate or trust.
B. The corporations and organizations which are specifically exempted in Subsection
A of this section from the tax herein imposed shall, however, be required to withhold the tax from compensation paid to their employees as provided in §
96-14A hereof concerning income payments made to persons whose net income is subject to the tax hereunder.
The following shall be filed with the Collector:
A. Individual returns. Every individual resident of the
Borough of Eagles Mere and every individual nonresident, any part of whose
net income is subject to the tax imposed by this article, having for the taxable
period a gross income shall make a return to the Collector, which shall contain
or be verified by a written declaration that it is made under the penalties
of perjury. Such return shall set forth in such cases, and to such extent
and in such details as the Collector may by regulations prescribe, the items
of gross income and the deductions and credits allowed and such other information
for the purpose of carrying out the provisions of this article as may be prescribed
by such regulations. A husband and wife may make a single return jointly,
provided that their taxable periods are the same. Such a return may be made
even though one of the spouses has neither gross income nor deductions. If
a joint return is made, the tax shall be computed on the aggregate income
and the liability with respect to the tax shall be joint and several. In the
event that a taxpayer's taxable net income consists solely of salary,
wages or other compensation from which the tax has been withheld by his employer
and paid to the Collector, such taxpayer shall be relieved of the necessity
of filing a return. If the taxpayer is unable to make his own return, the
return shall be made by a duly authorized agent or by the guardian or other
person charged with the care of the person or property of such taxpayer. The
fact that an individual's name is signed to a filed return shall be prima
facie evidence for all purposes that the return was actually signed by him.
Returns shall be filed with the Collector of Income Tax in the Borough
of Eagles Mere as follows:
A. General rule. Returns made on the basis of the calendar
year shall be made on or before the 15th day of April following the close
of the calendar year. Returns made on the basis of a fiscal year shall be
made on or before the 15th day of the fourth month following the close of
the fiscal year. Returns made on the basis of a taxable period of less than
12 months shall be made on or before the 15th day of the fourth month following
the close of the taxable period.
B. Extension of time. The Collector may grant a reasonable
extension of time for filing returns, under such rules and regulations as
he may prescribe.
Payment of tax shall be made as follows:
A. Time of payment. The total amount of tax imposed by this
article shall be paid to the Collector on or before the 15th day of April
following the close of the taxable period; or if the return shall be made
on the basis of a fiscal year or a taxable period of less than 12 months ending
on the last day of the month other than December, then the total amount of
tax shall be paid on or before the 15th day of the fourth month following
the close of the taxable period.
B. Credits against tax. The following credits shall be allowed
against the tax:
(1) Tax withheld. The amount deducted and withheld as tax under §
96-19 hereof during any calendar year upon wages of any individual shall be allowed as credit to the recipient of the income against the tax imposed by this article for the taxable period beginning in such calendar year. If more than one taxable period begins in any such calendar year, such amount shall be allowed as a credit against the tax for the last taxable period so beginning.
(2) Estimated tax on declaration. The aggregate amount paid on account of the estimated tax appearing on a declaration of estimated tax filed for the taxable period under the provisions of §§
96-17 and
96-18 hereof shall be allowed as a credit against the tax imposed by this article for the taxable period.
C. Extension of time for payment. At the request of the
taxpayer, the Collector may extend the time for payment of the amount determined
as the tax by the taxpayer for a period not to exceed three months from the
date prescribed for the payment of the tax, with interest at 1/2 of 1% per
month.
D. Fractional parts of cent. In payment of any tax under
this article, a fractional part of a cent shall be disregarded unless it amounts
to one-half cent or more, in which case it shall be increased to $0.01.
The provisions relating to declarations of estimated tax are as follows:
A. Requirement of declaration. Every taxpayer who anticipates taxable income which is not subject to the provisions of §
96-19 hereof, and every employee of a governmental unit whose net income is subject to the tax but from whose salary wages or other compensation the tax will not be deducted by his employer, shall at the time prescribed by Subsection
D of this section make a declaration of his estimated tax for the taxable period.
B. Contents of declaration.
(1) In the declaration required under Subsection
A, the taxpayer shall state:
(a) The amount which he estimates as the amount of tax under
this article for the taxable period without regard to any credits under § 96-16B(1)(a)
hereof.
(b) The amount which he estimates as a credit under § 96-16B(1)(a)
hereof.
(c) The excess of the amount estimated under Subsection
B(1)(a) above over the amount estimated under Subsection B(2)(b) above, which excess, for the purposes of this article, shall be considered the estimated tax for the taxable period.
(2) The declaration shall also contain such other information
as the Collector may by regulations prescribe and shall contain or be verified
by a written statement that it is made under the penalties of perjury.
C. Joint declaration. In the case of a husband and wife,
a single declaration under this section may be filed by them jointly, in which
case the liability with respect to the estimated tax shall be joint and several.
If a joint declaration is made but a joint return is not made for the taxable
period, the estimated tax for such year may be treated as the estimated tax
of either the husband or the wife or may be divided between them.
D. Time and place for filing. The declaration required under Subsection
A of this section shall be filed with the Collector on or before the 15th day of the fourth month of the taxable period, except that, if the requirements of Subsection
A of this section are first met:
(1) After the first day of the third month and before the
second day of the sixth month of the taxable period, the declaration shall
be filed on or before the 15th day of the sixth month of the taxable period;
(2) After the first day of the sixth month and before the
second day of the ninth month of the taxable period, the declaration shall
be filed on or before the 15th day of the ninth month of the taxable period;
or
(3) After the first day of the ninth month and before the
second day of the 12th month of the taxable period, the declaration shall
be filed on or before the 15th day of the 12th month of the taxable period.
E. Amendment of declaration. A taxpayer shall file an amendment
of his original declaration for the taxable period at any time such amendment
may become necessary due to an unexpected increase or decrease in his estimated
taxable net income.
F. Extension of time. The Collector may grant a reasonable
extension of time for filing declarations and paying the estimated tax under
such rules and regulations as he shall prescribe. The tax due shall bear interest
at the rate of 1/2 of 1% per month during the extension.
G. Persons under disability. If the taxpayer is unable to
make his own declaration, the declaration shall be made by a duly authorized
agent or by the guardian or other person charged with the care of the person
or property of such taxpayer.
H. Signatures presumed correct. The fact that an individual's
name is signed to a filed declaration shall be prima facie evidence for all
purposes that the declaration was actually signed by him.
The following provisions shall govern payment of the estimated tax provided by §
96-17 hereof:
A. In general, the estimated tax shall be paid as follows:
(1) If the declaration is required to be filed on or before
the 15th day of the fourth month of the taxable period, the estimated tax
shall be paid in four equal installments. The first installment shall be paid
at the time of the filing of the declaration; the second installment on the
15th day of the sixth month of the taxable period; the third installment on
the 15th day of the ninth month of the taxable period; and the fourth installment
on the 15th day of the 12th month of the taxable period.
(2) If the declaration is required to be filed after the
15th day of the third month and not later than the 15th day of the sixth month
of the taxable period, the estimated tax shall be paid in three equal installments.
The first installment shall be paid at the time of the filing of the declaration;
the second installment on the 15th day of the ninth month of the taxable period
and the third payment on the 15th day of the 12th month of the taxable period.
(3) If the declaration is required to be filed after the
15th day of the sixth month and not later than the 15th day of the ninth month
of the taxable period, the estimated tax shall be paid in two equal installments.
The first installment shall be paid at the time of the filing of the declaration;
and the second installment on the 15th day of the 12th month of the taxable
period.
(4) If the declaration is required to be filed after the
15th day of the ninth month of the taxable period, the estimated tax shall
be paid in full at the time of the filing of the declaration.
(5) If the declaration is filed after the time prescribed in Subsection
D of §
96-17 hereof, including cases in which an extension of time for filing the declaration has been granted under Subsection
F of §
96-17 hereof, Subsections
A(2),
(3) and
(4) of this subsection shall not apply, and there shall be paid at the time of filing all installments of estimated tax which have been payable on or before such time if the declaration had been filed within the time prescribed in Subsection
D of §
96-17, and the remaining installments shall be paid at the time at which and in the amounts in which they would have been payable if the declaration had been so filed.
B. Amendments of declaration. If any amendment of a declaration
is filed, the remaining installments, if any, shall be ratably increased or
decreased, as the case may be, to reflect the increase or decrease, as the
case may be, in the estimated tax by reason of such amendment, and if any
amendment is made after the 15th day of the ninth month of the taxable period,
an increase in the estimated tax by reason thereof shall be paid at the time
of making such amendment.
C. Installments paid in advance. At the election of the
taxpayer, any installment of the estimated tax may be paid prior to the date
prescribed for its payment.
D. Payment as part of tax for taxable period. Payment of
the estimated tax or any installment thereof shall be considered payment on
account of the tax for the taxable period.
The following provisions shall govern the withholding of tax at the
source:
A. Requirements of withholding. Every employer who maintains
a place of business in or resides in the Borough of Eagles Mere and employs
one or more persons on a salary, wage, commission or other compensation made
to residents of the Borough of Eagles Mere regardless of where their services
were rendered and to nonresidents for work done or services performed in said
Borough of Eagles Mere, the tax shall be 1% of such payments.
B. Employer's quarterly withholding returns. Every employer required under Subsection
A of this section to deduct and withhold the tax from salaries, wages, commissions and other compensation paid to his employees shall make a return quarterly, which shall contain, or be verified by, a written declaration that it is made under penalties of perjury. Such return shall set forth the aggregate amount of the tax withheld by the employer during the quarter of the calendar year for which the return is made and such other information as the Collector may by regulations prescribe. The return shall be signed by the employer, and the fact that the employer's name is signed to a file return shall be prima facie evidence for all purposes that the return was actually signed by him.
C. Time and place for filing withholding returns. Employer's
quarterly withholding returns shall be filed with the Collector on or before
the last day of the month following the quarter for which the return is made.
D. Payment of tax. The total amount of the tax withheld
during a quarter shall be paid to the Collector at the time the employer's
quarterly withholding return is filed, viz., on or before the last day of
the month following the quarter during which the tax was withheld.
E. Failure of employer to file a return and pay the tax.
The failure or omission of any employer to make a return and pay the tax to
the Collector shall not relieve the employee from payment of the tax.
F. Tax withheld as part of tax for taxable period. The tax
withheld by an employer shall be considered payment on account of the employee's
tax for the taxable period.
G. Employer's annual withholding returns. Every employer
required to deduct and withhold a tax in respect of the salary, wages, commission
or other compensation of an employee shall furnish to each such employee,
in respect of his employment during the calendar year, on or before January
31 of the succeeding year or, if his employment is terminated before the close
of such calendar year, on the day on which the last payment of compensation
is made, a written statement showing the compensation paid by the employer
to such employee during such calendar year and the amount of tax deducted
and withheld under this section with respect to such compensation, an annual
return containing a summary by quarters of the compensation paid to employees
and the tax withheld therefrom during the calendar year and such other information
as the Collector, by rules and regulations, may prescribe. With the last return
of each year, the employer shall attach duplicate copies of the statement
furnished to employees as provided in this subsection, which return shall
be filed on or before January 31 of the succeeding year by every employer
required to deduct and withhold tax under the provisions of this section.
If the amount of the net income, as returned by any taxpayer under this
article to the federal government for any period ending after January 1, 1964,
is finally changed or corrected by the Federal Commissioner of Internal Revenue
or by any other agency or court of the United States, such taxpayer, within
30 days after receipt of notice of such final change or correction, shall
make report under penalties of perjury of such change or correction to the
Collector in such form as the Commissioner shall, by regulations, prescribe.
The terms "deficiency" and "overpayment" shall mean, for the purpose
of this article, the following excesses, respectively:
A. Deficiency. "Deficiency" shall mean the amount by which
the tax imposed by this article exceeds the sum of the amount shown as tax
by the taxpayer on his return, plus the amount previously assessed or collected
as deficiencies.
B. Overpayment. "Overpayment" shall mean the amount by which
the amount shown as tax by the taxpayer on his return, plus the amounts previously
assessed or collected as deficiencies, over the tax imposed by this article.
A. In the event that the Collector shall determine that
a deficiency exists in the tax of any taxpayer, he shall notify such taxpayer
by registered mail of such deficiency, and the taxpayer shall have the privilege
of making a protest, in writing, against the findings of the Collector within
30 days of the date upon which the notice was mailed by the Collector. If
requested by the taxpayer, the Collector shall grant the taxpayer an oral
hearing, at which the taxpayer may be represented by an attorney or agent,
provided that a power of attorney authorizing such representation is filed
with the Collector. In the event that the taxpayer does not protest the findings
of the Collector within the required time, the deficiency, together with interest
and penalties, if any, thereon, shall be immediately collected.
B. In the event that after the filing of a protest by the
taxpayer the findings of the Collector are unchanged or not changed sufficiently
to eliminate the entire deficiency and the taxpayer is so notified by the
Collector by registered mail, the taxpayer shall have the privilege of appealing
the decision of the Collector to the Board of Appeal and Review within 30
days of the date upon which the second notice was mailed by the Collector.
If requested by the taxpayer, the Board of Appeal and Review shall grant the
taxpayer an oral hearing, at which time the taxpayer may be represented by
an attorney or agent, provided that a power of attorney authorizing such representation
is filed with the Board. In the event that the taxpayer does not appeal the
findings of the Collector to the Board of Appeal and Review or in the event
that the Board does not, after appeal, change the Collector's findings
sufficiently to eliminate the entire deficiency, the deficiency remaining,
together with interest and penalties, if any, thereon, shall be immediately
collected.
Provisions relating to the determination of overpayments refundable
shall be as follows:
A. Overpayment. Where there has been an overpayment of any
tax imposed by this article, the amount of such overpayment shall be credited
against any other taxes then due from the taxpayer to the School District,
and any balance shall be refunded immediately to the taxpayer.
B. Excessive withholding. When the amount of the tax withheld at the source under §
96-19 hereof exceeds the tax imposed by this article against which the tax so withheld may be credited under §
96-16B(1) hereof, the amount of such excess shall be considered an overpayment.
C. Excessive estimated tax. When the aggregate amount of estimated tax paid under §§
96-17 and 123-18 hereof exceeds the tax imposed by this article against which the estimated tax so paid may be credited under §
96-16B(2) hereof, the amount of such excess shall be considered an overpayment.
A. In the case of a false or fraudulent return with intent
to evade tax or failure to file a return or a willful attempt to defeat or
evade tax, the tax may be assessed or a proceeding in court for collection
without assessment may be begun at any time.
B. Overpayments of taxes imposed by this article shall not
be refunded unless a proper claim for refund is filed by the taxpayer within
three years from the date of filing the return on which the overpayment was
made or two years from the date of overpayment of the tax, whichever period
expires later, except that if the return was filed before the due date, the
three-year refund period shall begin on the last day prescribed for filing
the return.
All taxes imposed by this article remaining unpaid after they become
due shall bear interest at the rate of 6% per year.
Any taxpayer, employer or person who shall fail, neglect or refuse to
make any return or declaration required by this article or any employer who
shall refuse to deduct and withhold the tax or any taxpayer or employer who
shall refuse to pay the tax, penalties and interest imposed by this article
or any person who shall refuse to permit the Collector or any duly authorized
agent or employee, to examine his books, records and papers or who shall knowingly
make any incomplete, false or fraudulent return or who shall attempt to do
anything whatever to avoid payment of the whole or any part of the tax shall
be liable to prosecution before any District Justice in and for the County
of Sullivan and, upon conviction of a violation of this section, shall be
liable to a fine of not more than $100 and costs for such offense and, in
default of payment of fine and costs, shall be liable for imprisonment for
not than one day for each dollar of fine and costs unpaid.
A. The Collector may sue for the recovery of taxes due and
unpaid under this article, together with interest at the rate of 6% per annum
from the period when the taxes became due and costs.
B. Any suit brought to recover the tax imposed by this article
shall be begun within six years after such tax is due or within six years
after a declaration or return has been filed, whichever date is later; provided,
however, that this limitation shall not prevent the institution of a suit
for a tax due or determined to be due in the following cases:
(1) Where no declaration or return was filed by any person
although a declaration of return was required to be filed by him under the
provisions of this article.
(2) Where an examination of the declaration or return in
the possession of the Collector reveals a fraudulent evasion of taxes, including
but not limited to substantial understatements of taxes deducted and the actual
or estimated net profits or earnings.
(3) Where any person has deducted taxes under the provisions
of this article and has failed to pay the amount so deducted to the Collector.
A. A Collector of Income Tax shall be elected annually by
the Borough Council of Eagles Mere to serve during the ensuing fiscal year
ending December 31 and shall receive such compensation for his services as
the Borough of Eagles Mere shall determine.
B. It shall be the duty of the Collector to collect and
receive the tax imposed by this article in the manner prescribed herein. It
shall also be his duty to keep an accurate record showing the amount of tax
assessed to each taxpayer and the amount received by him from each taxpayer
or employer and the dates of such assessments and payments.
C. The Collector is hereby charged with the enforcement
of the provisions of this article and is hereby empowered, subject to the
approval of the Board of Appeal and Review and the Borough of Eagles Mere,
to adopt and promulgate and to enforce rules and regulations relating to any
matter or thing pertaining to the administration and enforcement of the provisions
of this article, including provisions for the examination and correction of
returns.
The Collector, or any agent or employee authorized by him in writing,
is hereby authorized to examine the books, papers and records of any employer
or supposed employer or of any taxpayer or supposed taxpayer in order to verify
the accuracy of any return made or, if no return was made, to ascertain the
tax imposed by this article. Every employer or supposed employer or taxpayer
or supposed taxpayer is hereby directed or required to give to the Collector,
or his duly authorized agent or employee, the means, facilities and opportunity
for such examinations and investigations as are hereby authorized. The Collector
is hereby authorized to examine any person under oath concerning any income
which was or should have been returned for taxation and, to this end, may
compel the production of books, papers and records and the attendance of all
persons before him, whether as parties or witnesses, whom he believes to have
knowledge of such income.
Any information gained by the Collector or any employee, agent or other
official of the Borough of Eagles Mere as a result of any returns, examinations,
investigations, hearings or verifications required or authorized by this article
shall be confidential, except for official purposes and except in accordance
with proper judicial orders or as otherwise provided by law. Any person divulging
such information, whether or not at the time of divulging it a Collector,
employer, agent or other official as aforesaid, shall be guilty of a misdemeanor
and, upon conviction, shall be fined not more than $1,000 and costs for each
offense or be imprisoned for not more than one year, or both, and if the offender
is an officer or employee of the Borough of Eagles Mere, he shall be dismissed
from office or discharged from employment.
A. A Board of Appeal and Review, consisting of three members,
shall be elected annually by the Borough of Eagles Mere to serve during the
ensuing fiscal year ending June 30. The members of the Board of Appeal and
Review shall receive such compensation for their services as the Borough of
Eagles Mere shall determine. If a member of Eagles Mere Borough Council is
elected to serve as a member of the Board of Appeal and Review, he shall serve
without compensation.
B. All rules, regulations and amendments or changes thereto
which are adopted by the Collector under the authority conferred by this article
must be approved by the Borough of Eagles Mere before the same becomes effective.
C. After such approval, said rules, regulations, amendments
and changes shall be filed with the Secretary of the Borough of Eagles Mere
and shall be open to public inspection.
D. Any person dissatisfied with any ruling of the Collector
which is made under authority conferred by this article may appeal therefrom
to the Board of Appeal and Review within 30 days from the announcement of
such ruling or decision by the Collector, and the Board of Appeal and Review
shall, on hearing, have jurisdiction and authority by the vote of a majority
of said Board to affirm, reverse or modify any such ruling or decision or
any part thereof.
E. A majority of the members of the Board of Appeal and Review shall constitute a quorum. The Board of Appeal and Review shall adopt its own procedural rules and shall keep a record of its transactions. All hearings of the Board shall be conducted privately, and the provisions of §
96-30 hereof with reference to the confidential character of information shall apply to such matters as may be heard before the Board of Appeal and Review on appeal.
This Article shall not apply to any person or property as to whom or
which it is beyond the legal power of the Borough of Eagles Mere to impose
the tax herein provided for.
[Adopted 6-2-1980 by Ord. No. 81;
amended in its entirety 12-4-2006 by Ord. No. 2006-3]
This article shall be known as the "Realty Transfer Tax Ordinance" of
Eagles Mere Borough.
A realty transfer tax for general revenue purposes is hereby imposed
upon the transfer of real estate or interest in real estate situated within
the Borough of Eagles Mere, 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 et seq.
The following words when used in regard to the real estate transfer
tax shall have the meaning ascribed to them in this section.
ASSOCIATION
A partnership, limited partnership, or any other form of unincorporated
enterprise, owned or conducted by two or more persons other than a private
trust or decedent's estate.
CORPORATION
A corporation, joint-stock association, business trust or banking
institution which is organized under the laws of this commonwealth, the United
States, or any other state, territory, or foreign country, or dependency.
DEPARTMENT
The Department of Revenue of this commonwealth.
DOCUMENT
Any deed, instrument or writing which conveys, transfers, devises, vests, confirms or evidences any transfer or devise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years or instruments which solely grant, vest or confirm a public utility easement. "Document" shall also include a declaration of acquisition required to be presented for recording under §
96-39.
FAMILY FARM CORPORATION
A corporation of which at least 75% of its assets are devoted to
the business of agriculture and at least 75% of each class of stock of the
corporation is continuously owned by members of the same family. The business
of agriculture shall include the leasing to members of the same family of
property which is directly and principally used for agricultural purposes.
The business of agriculture shall not be deemed to include:
A.
Recreational activities such as, but not limited to, hunting, fishing,
camping, skiing, show competition or racing;
B.
The raising, breeding or training of game animals or game birds, fish,
cats, dogs or pets or animals intended for use in sporting or recreational
activities;
D.
Stockyard and slaughterhouse operations; or
E.
Manufacturing or processing operations of any kind.
FAMILY FARM PARTNERSHIP
A partnership of which at least 75% of its assets are devoted to
the business of agriculture and at least 75% of the interests in the partnership
are continuously owned by members of the same family. The business of agriculture
shall include the leasing to members of the same family of property which
is directly and principally used for agricultural purposes. The business of
agriculture shall not be deemed to include:
A.
Recreational activities such as, but not limited to, hunting, fishing,
camping, skiing, show competition or racing;
B.
The raising, breeding or training of game animals or game birds, fish,
cats, dogs or pets or animals intended for the use in sporting or recreational
activities;
D.
Stockyard and slaughterhouse operations; or
E.
Manufacturing or processing operations of any kind.
LIVING TRUST
Any trust, other than a business trust, intended as a will substitute
by the settlor, which becomes effective during the lifetime of the settlor,
but from which trust distributions cannot be made to any beneficiaries other
than the settlor prior to the death of the settlor.
MEMBERS OF THE SAME FAMILY
Any individual, such individual's brothers and sisters, the
brothers and sisters of such individual's parents and grandparents, the
ancestors and lineal descendents of any of the foregoing, a spouse of any
of the foregoing and the estate of any of the foregoing. Individuals related
by the half blood or legal adoption shall be treated as if they were related
by the whole blood.
ORDINARY TRUST
Any trust, other than a business trust or a living trust, which takes
effect during the lifetime of the settlor and for which the trustees of the
trust take title to property primarily for the purpose of protecting, managing
or conserving it until distribution to the named beneficiaries of the trust.
An ordinary trust does not include a trust that has an objective to carry
on business and divide gains, nor does it either expressly or impliedly have
any of the following features: the treatment of beneficiaries as associates,
the treatment of interests in the trust as personal property, the free transferability
of beneficial interests in the trust, centralized management by the trustee
or the beneficiaries, or continuity of life.
PERSON
Every natural person, association, or corporation. Whenever used
in any clause prescribing and imposing a fine or imprisonment, or both, the
term "person" as applied to associations, shall include the responsible members
or general partners thereof, and as applied to corporations, the officers
thereof.
REAL ESTATE
A.
Any lands, tenements or hereditaments within this commonwealth, including,
without limitation, buildings, structures, fixtures, mines, minerals, oil,
gas, quarries, spaces with or without upper or lower boundaries, trees and
other improvements, immovables or interest which by custom, usage or law pass
with a conveyance of land, but excluding permanently attached machinery and
equipment in an industrial plant.
C.
A tenant-stockholder's interest in a cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
REAL ESTATE COMPANY
A corporation or association which is primarily engaged in the business
of holding, selling or leasing real estate 90% or more of the ownership interest
in which is held by 35 or fewer persons and which:
A.
Derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate; or
B.
Holds real estate, the value of which comprises 90% or more of the value
of its entire tangible asset holdings exclusive of tangible assets which are
freely transferable and actively traded on an established market.
TITLE TO REAL ESTATE
A.
Any interest in real estate which endures for a period of time, the
termination of which is not fixed or ascertained by a specific number of years,
including, without limitation, an estate in fee simple, life estate or perpetual
leasehold; or
B.
Any interest in real estate enduring for a fixed period of years but
which, either by reason of the length of the term or the grant of a right
to extend the term by renewal or otherwise, consists of a group of rights
approximating those of an estate in fee simple, life estate or perpetual leasehold,
including, without limitation, a leasehold interest or possessory interest
under a lease or occupancy agreement for a term of 30 years or more or a leasehold
interest or possessory interest in real estate in which the lessee has equity.
TRANSACTION
The making, executing, delivering, accepting, or presenting for recording
of a document.
VALUE
A.
In the case of any bona fide sale of real estate at arm's length
or actual monetary worth, the amount of the actual consideration therefor,
paid or to be paid, including liens or other encumbrances thereon existing
before the transfer and not removed thereby, whether or not the underlying
indebtedness is assumed, and ground rents or a commensurate part thereof where
such liens or other encumbrances and ground rents also encumber or are charged
against other real estate, provided that, where such documents shall set forth
a nominal consideration, the "value" thereof shall be determined from the
price set forth in or actual consideration for the contract of sale;
B.
In the case of a gift, sale by execution upon a judgment or upon the
foreclosure of a mortgage by a judicial officer, transactions without consideration
or for consideration less than the actual monetary worth of real estate, a
taxable lease, an occupancy agreement, a leasehold or possessory interest,
any exchange of properties, or the real estate of an acquired company, the
actual monetary worth of real estate determined by adjusting the assessed
value of the real estate for local real estate tax purposes for the common
level ratio of assessed values to market values of the taxing district as
established by the State Tax Equalization Board, or a commensurate part of
the assessment where the assessment includes other real estate;
C.
In the case of an easement or other interest in real estate the value of which is not determinable under Subsections
A and
B, the actual monetary worth of such interest; or
D.
The actual consideration for or actual monetary worth of any executory
agreement for the construction of buildings, structures or other permanent
improvements to real estate between the grantor and other persons existing
before the transfer and not removed thereby or between the grantor, the agent
or principal of the grant or a related corporation, association or partnership
and the grantee existing before or effective with the transfer.
A. Every person who makes, executes, delivers, accepts or
presents for recording any document or in whose behalf any document is made,
executed, delivered, accepted or presented for recording, shall be subject
to pay for and in respect to the transaction or any part thereof, or for or
in respect of the vellum parchment or paper upon which such document is written
or printed, a tax at the rate of 1/2% of the value of the real estate represented
by such document, which tax shall be payable at the earlier of the time the
document is presented for recording or within 30 days of acceptance of such
document or within 30 days of becoming an acquired company, provided that,
in computing the value of the real estate on which the tax shall be paid,
any fraction of $100 shall be regarded as a full $100.
B. The payment of the tax imposed herein shall be evidenced
by the affixing of an official stamp or writing by the recorder of deeds whereon
the date of the payment of the tax, amount of the tax and the signature of
the collecting agent shall be set forth.
C. 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. The real estate transfer tax shall not be imposed upon:
(1) A transfer to the commonwealth or to any of its instrumentalities,
agencies or political subdivisions by gift, dedication or deed in lieu of
condemnation or deed of confirmation in connection with condemnation proceedings,
or a reconveyance by the condemning body of the property condemned to the
owner of record at the time of condemnation, which reconveyance may include
property line adjustments, provided said reconveyance is made within one year
from the date of condemnation.
(2) A document which the commonwealth is prohibited from
taxing under the Constitution or statutes of the United States.
(3) A conveyance to a municipality, township, school district
or county pursuant to acquisition by the municipality, township, school district
or county of a tax delinquent property at sheriff sale or tax claim bureau
sale.
(4) A transfer for no or nominal actual consideration which
corrects or confirms a transfer previously recorded, but which does not extend
or limit existing record legal title or interest.
(5) A transfer of division in kind for no or nominal actual
consideration of property passed by testate or intestate succession and held
by cotenants; however, if any of the parties take shares greater in value
than their undivided interest, tax is due on the excess.
(6) A transfer between husband and wife, between persons
who were previously husband and wife who have since been divorced, provided
the property or interest therein subject to such transfer was acquired by
the husband and wife or husband or wife prior to the granting of the final
decree in divorce, between parent and child or the spouse of such child, between
brother or sister or spouse of a brother or sister and between a grandparent
and grandchild or the spouse of such grandchild, except that a subsequent
transfer by the grantee within one year shall be subject to tax as if the
grantor were making such transfer.
(7) A transfer for no or nominal actual consideration of
property passing by testate or interest succession from a personal representative
of a decedent to the decedent's devisee or heir.
(8) A transfer for no or nominal actual consideration from
a trustee of an ordinary trust where the transfer of the same property would
be exempt if the transfer was made directly from the grantor to all of the
possible beneficiaries that are entitled to receive the property or proceeds
from the sale of the property under the trust, whether or not such beneficiaries
are contingent or specifically named. A trust clause which identifies the
contingent beneficiaries by reference to the heirs of the trust settlor as
determined by the laws of the intestate succession shall not disqualify a
transfer from the exclusion provided by this clause. No such exemption shall
be granted unless the recorder of deeds is presented with a copy of the trust
instrument that clearly identifies the grantor and all possible beneficiaries.
(a) A transfer for no or nominal actual consideration to
a trustee of a living trust from the settlor of the living trust. No such
exemption shall be granted unless the recorder of deeds is presented with
a copy of the living trust instrument.
(9) A transfer for no or nominal actual consideration from
a trustee of an ordinary trust to a specifically named beneficiary that is
entitled to receive the property under the recorded trust instrument or to
a contingent beneficiary where the transfer of the same property would be
exempt if the transfer was made by the grantor of the property into the trust
to that beneficiary. However, any transfer of real estate from a living trust
during the settlor's lifetime shall be considered for the purposes of
this article as if such transfer were made directly from the settlor to the
grantee.
(a) A transfer for no or nominal actual consideration from
a trustee of a living trust after the death of the settlor of the trust or
from a trustee of a trust created pursuant to the will of a decedent to a
beneficiary to whom the property is devised or bequeathed.
(b) A transfer for no or nominal actual consideration from
the trustee of a living trust to the settlor of the living trust if such property
was originally conveyed to the trustee by the settlor.
(10) A transfer for no or nominal actual consideration from
trustee to successor trustee.
(11) A transfer:
(a) For no or nominal actual consideration between principal
and agent or straw party; or
(b) From or to an agent or straw party where, if the agent
or straw party were his principal, no tax would be imposed under this article.
Where the document by which title is acquired by the grantee from, or for
the benefit of, his principal, there is a rebuttable presumption that the
property is the property of the grantee in his individual capacity if the
grantee claims an exemption from taxation under this clause.
(12) A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation, except
where the Department reasonably determines that the primary intent for such
merger, consolidation or division is avoidance of the tax imposed by this
article.
(13) A transfer from a corporation or association of real
estate held of record in the name of the corporation or association where
the grantee owns stock of the corporation or an interest in the association
in the same proportion as his interest in or ownership of the real estate
being conveyed and where the stock of the corporation or the interest in the
association has been held by the grantee for more than two years.
(14) A transfer from a nonprofit industrial development agency
or authority to a grantee of property conveyed by the grantee to that agency
or authority as security for a debt of the grantee or a transfer to a nonprofit
industrial development agency or authority.
(15) A transfer from a nonprofit industrial development agency
or authority to a grantee purchasing directly from it, but only if:
(a) The grantee shall directly use such real estate for the
primary purpose of manufacturing, fabricating, compounding, processing, publishing,
research and development, transportation, energy conversion, energy production,
pollution control, warehousing or agriculture; and
(b) The agency or authority has the full ownership interest
in real estate transferred.
(16) A transfer by a mortgagor to the holder of a bona fide
mortgage in default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage,
unless the holder assigns the bid to another person.
(17) Any transfer between religious organizations or other
bodies or persons holding title for a religious organization if such real
estate is not being or has not been used by such transferor for commercial
purposes.
(18) A transfer to a conservancy which possesses a tax-exempt
status pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954
[68A Stat. 3, 26 U.S.C. § 501(c)(3)] and which has as its primary
purpose preservation of land for historic, recreational, scenic, agricultural
or open space opportunities; or a transfer from such a conservancy to the
United States, the commonwealth or to any of their instrumentalities, agencies
or political subdivisions; or any transfer from such a conservancy where the
real estate is encumbered by a perpetual agricultural conservation easement
as defined by the act of June 30, 1981 (P.L. 128, No. 43), known as the "Agricultural
Area Security Law," and such conservancy has owned the real estate for at
least two years immediately prior to the transfer.
(19) A transfer of real estate devoted to the business of
agriculture to a family farm corporation by a member of the same family which
directly owns at least 75% of each class of the stock thereof; or a transfer
of real estate devoted to the business of agriculture to a family farm partnership
by a member of the same family, which family directly owns at least 75% of
the interests in the partnership.
(20) A transfer between members of the same family of an ownership
interest in a real estate company, family farm corporation or family farm
partnership which owns real estate.
(21) A transaction wherein the tax due is $1 or less.
(22) Leases for the production or extraction of coal, oil,
natural gas or minerals and assignments thereof.
B. In order to exercise any exclusion provided in this section,
the true, full and complete value of the transfer shall be shown on the statement
of value. For leases of coal, oil, natural gas or minerals, the statement
of value may be limited to an explanation of the reason such document is not
subject to the tax under this article.
Except as otherwise provided in §
96-37, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this section, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
A. A real estate company is an acquired company upon a change
in the ownership interest in the company, however effected, if the change:
(1) Does not affect the continuity of the company; and
(2) Of itself or together with prior changes has the effect
of transferring, directly or indirectly, 90% or more of the total ownership
interest in the company within a period of three years.
B. With respect to real estate acquired after February 16,
1986, a family farm corporation is an acquired company when, because of voluntary
or involuntary dissolution, it ceases to be a family farm corporation or when,
because of issuance of transfer of stock or because of acquisition or transfer
of assets that are devoted to the business of agriculture, it fails to meet
the minimum requirements of a family farm corporation under this article.
(1) A family farm partnership is an acquired company when,
because of voluntary or involuntary dissolution, it ceases to be a family
farm partnership or when, because of transfer of partnership interests or
because of acquisition or transfer of assets that are devoted to the business
of agriculture, it fails to meet the minimum requirements of a family farm
partnership under this article.
C. Within 30 days after becoming an acquired company, the
company shall present a declaration of acquisition with the recorder of each
county in which it holds real estate for the affixation of documentary stamps
and recording. Such declaration shall set forth the value of real estate holdings
of the acquired company in such county.
A. Where there is a transfer of a residential property by
a licensed real estate broker which property was transferred to him within
the preceding year as consideration for the purchase of other residential
property, a credit for the amount of the tax paid at the time of the transfer
to him shall be given to him toward the amount of the tax due upon the transfer.
B. Where there is a transfer by a builder of residential
property which was transferred to the builder within the preceding year as
consideration for the purchase of new, previously unoccupied residential property,
a credit for the amount of the tax paid at the time of the transfer to the
builder shall be given to the builder toward the amount of tax due upon the
transfer.
C. Where there is a transfer of real estate which is devised
by the grantor, a credit for the amount of tax paid at the time of the devise
shall be given the grantor toward the tax due upon the transfer.
D. Where there is a conveyance by deed of real estate which
was previously sold under a land contract by the grantor, a credit for the
amount of tax paid at the time of the sale shall be given to the grantor toward
the tax due upon the deed.
E. If the tax due upon the transfer is greater that the
credits given under this section, the difference shall be paid. If the credit
allowed is greater than the amount of tax due, no refund or carryover credit
shall be allowed.
In determining the term of a lease, it shall be presumed that a right
or option to renew or extend a lease will be exercised if the rental charge
to the lessee is fixed or if a method for calculating a rental charge is established.
The tax herein imposed shall be fully paid, and have priority out of
the proceeds of any judicial sale of real estate before any other obligation,
claim, lien, judgment, estate or costs of the sale and of the writ upon which
the sale is made, and the sheriff or other officer conducting said sale shall
pay the tax herein imposed out of the first moneys paid to him in connection
therewith. If the proceeds of the sale are insufficient to pay the entire
tax herein imposed, the purchaser shall be liable for the remaining tax.
The tax imposed under §
96-36 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," provided that, if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Borough, 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.
Every document lodged with or presented to the recorder of deeds for
recording, shall set forth therein and as part of such document the true,
full and complete value thereof, or shall be accompanied by a statement of
value executed by a responsible person connected with the transaction showing
such connection and setting forth the true, full and complete value thereof
or the reason, if any, why such document is not subject to tax under this
article. The provisions of this section shall not apply to any excludable
real estate transfers which are exempt from taxation based on family relationship.
Other documents presented for the affixation of stamps shall be accompanied
by a certified copy of the document and statement of value executed by a responsible
person connected with the transaction showing such connection and setting
forth the true, full and complete value thereof or the reason, if any, why
such document is not subject to tax under this article.
A. Civil penalties:
(1) If any part of any underpayment of taxes imposed by this
article is due to fraud, there shall be added to the tax an amount equal to
50% of the underpayment.
(2) In the case of failure to record a declaration required
under this article on the date prescribed therefor, unless it is shown that
such failure is due to reasonable cause, there shall be added to the tax 5%
of the amount of such tax if the failure is for not more than one month, with
an additional 5% for each additional month or fraction thereof during which
such failure continues, not exceeding 50% in the aggregate.
B. Fines. Any person who violates any provision of this
article shall, for every such violation upon conviction, be sentenced to pay
a fine of not more than $600 and costs of prosecution and, in default of payment
of fines and costs, to undergo imprisonment for not more than 30 days. Each
day that a violation continues shall be a separate offense.
The tax imposed by this article shall become a lien upon the lands,
tenements or hereditaments, or any interest therein, lying, being situated,
wholly or in part, within the boundaries of the Borough of Eagles Mere, which
lands, tenements, hereditaments or interest therein are described in or conveyed
by or transferred by the deed which is the subject of the tax imposed, assessed
and levied by this article, said lien to begin at the time when the tax under
this article is due and payable, and continue until discharged by payment,
or in accordance with the law, and the Solicitor is authorized to file a municipal
or tax claim in the Court of Common Pleas of Sullivan County, in accordance
with the provisions of the Municipal Claims and Liens Act of 1923, 53 P.S.
§ 7101 et seq., its supplements and amendments.
All taxes imposed by this article, together with interest and penalties
prescribed herein, shall be recoverable as other debts of like character are
recovered.