[Adopted 12-19-1966 as Ord. No. 84]
This ordinance shall be known and cited as the
"Real Estate Transfer Tax Ordinance" and shall be effective for the
calendar year 1967 only.[1]
[1]
Editor's Note: The Local Tax Enabling Act
(Act No. 511 of 1965), in Section 4 (53 PS, § 6904), as
amended by Act No. 160 of 1967, provides that a tax shall continue
in force without annual reenactment unless the rate of the tax is
subsequently changed.
There is hereby imposed a tax for general revenue
purposes upon the transfer of all real property lying, being and situated
wholly or in part, within the boundaries of Palmer Township Northampton
County, Pennsylvania, at the rates hereinafter set forth.
The tax hereby imposed shall be at the rate
of $0.50 for each $100, or fraction thereof, of five mills of the
total consideration or sale price involved in the transfer of each
and every parcel of real property or interest therein, on or after
the effective date of this ordinance.
It shall be required that upon the transfer
of real property, as soon as practicable, but in no case more than
60 days thereafter, the deed or other instrument conveying such interest
shall be delivered to the Tax Collector of Palmer Township for recording
in the records of the Township. At the same time there shall be paid
to the Tax Collector of the Township the tax levied by this ordinance.
[Amended 2-27-2007 by Ord. No. 2007-370]
The Tax Collector of the Township shall place or cause to be placed upon each deed or other instrument, in writing, a notation of the amount of the tax paid and shall deposit all moneys so collected in the general fund of the Township. The tax imposed under § 173-47 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (PL. 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 Township of Palmer, 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.
For compliance with the provisions of § 173-48 of this ordinance, the seller shall be primarily and the buyer secondarily responsible. Any person failing to so comply shall be guilty of a summary conviction and, upon conviction thereof before a Justice of the Peace of the Township of Palmer, shall pay a fine of not more than double the amount of the tax levied by this resolution and, in default of the payment of such fines and costs of prosecution, shall be imprisoned for a period of not more than 30 days.
The effective date of this resolution shall
be January 1, 1967, and the aforesaid tax will be levied for the fiscal
year 1967 of the Township.
It is the intention of the Board of Supervisors
that each separate provision of this resolution shall be independent
of all other provisions herein; and it is further intended that if
any of the provisions of this resolution be declared to be invalid,
all other provisions herein shall remain invalid and in full force
and effect.
The imposition of this tax is authorized by
the Local Tax Enabling Act, Act of December 31, 1965, P.L. 511, as
amended. Said tax is necessary for general Township purposes.
[Added 2-27-2007 by Ord. No. 2007-370[1]
Any tax imposed under § 173-49 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 Section 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.
[1]
Editor's Note: This ordinance also provided
that "all other terms, conditions and provisions of the aforesaid
Palmer Township Realty Transfer Tax Ordinance remain in full force
and effect; provided, however, that any provision in any prior ordinance
making reference to or regulating the realty transfer tax in any manner
inconsistent with the aforesaid amendments shall be considered repealed
with respect to such reference and/or inconsistency."
