[Adopted 12-3-2013 by Ord. No. 2013-11]
This article shall be known as the "Millcreek Township Realty
Transfer Tax Ordinance."
A local realty transfer tax is imposed in this article under
authority of 72 P.S. § 8101-D et seq., and shall be administered,
collected and enforced in accordance with the Local Tax Enabling Act,
53 P.S. § 6901 et seq., provisions of 72 P.S. §§ 8101-C
et seq. and 8101-D et seq., as applicable to local realty transfer
tax, as may in the future be amended, the Second Class Township Code,
53 P.S. § 65101 et seq., the Municipal Claims Act, 53 P.S.
§ 7101 et seq., ordinances of Millcreek Township governing
imposition of interest on sums due to the Township, civil enforcement
of ordinances and imposition of attorneys' fees for enforcement and
collection and resolutions adopted by the Board of Supervisors as
they may be applicable, all of which are incorporated herein.
A.
Definitions. The definition of terms as set forth in 72 P.S. § 8101-C,
as the same may in the future be amended, are hereby adopted and incorporated
herein by reference.
A.
Millcreek Township adopts the provisions of Article XI-D of the Tax
Reform Code under that article subject to the rate limitations therein.
The tax imposed under this section shall be at the rate of 1% of the
value of the real estate, this including the similar tax imposed by
the Millcreek Township School District.
B.
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 local tax at the rate of 1% of the
value of the real estate represented by such document, which tax is
hereby imposed and shall be payable at the earlier of the time the
document is presented for recording or within 30 days after acceptance
of such document or within 30 days of becoming an acquired company.
C.
The payment of the tax imposed under this article shall be evidenced
by the affixing of an official stamp or writing by the Recorder of
Deeds upon the document whereon the date of payment of the tax, amount
of the tax and the signature or seal of the collecting agent shall
be set forth.
D.
It is the intent of this article that the tax herein imposed shall
not exceed the limitations prescribed upon rates of tax in the Local
Tax Enabling Act, 53 P.S. § 6901 et seq., such that if any
other political subdivision shall impose or hereafter impose such
tax on the same person or transfer, then the tax levied by Millcreek
Township under this article, during the time such duplication of the
tax exists, shall be 1/2 of the established rate, such rate being
effective without any action of Millcreek Township being required;
provided, however, that Millcreek Township and any other political
subdivision imposing such tax on the same person or transfer may agree
that, instead of limiting their respective rates to 1/2 of the rate
provided herein, they will impose respectively different rates which
in the aggregate shall not exceed the maximum rate permitted under
the Local Tax Enabling Act.
Any tax imposed under § 129-36, above, that is not paid by the date the tax is due under said section 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 10% per year from the date the document was recorded or the tax otherwise was due, whichever is earlier, to the date on which full payment thereof is made to Millcreek Township.
Those entities exempt from state realty transfer tax under 72
P.S. § 8102-C.2, as the same may be amended, shall be exempt
from the tax imposed by this article. The exemption of such governmental
bodies shall not, however, relieve any other party to a transaction
from liability for the tax.
The local realty transfer tax imposed in this article shall
not be imposed upon those transactions excluded from state realty
transfer tax under 72 P.S. § 8102-C.3 governing transactions
excluded from state realty transfer tax, as the same may in the future
be amended.
A.
The tax imposed under § 129-36 and all applicable interest and penalties shall be administered, collected and enforced under the Local Tax Enabling Act, 53 P.S. § 6901 et seq.
B.
Whenever a declaration and/or a statement of value is required under
72 P.S. § 8101-C et seq., a declaration and/or statement
of value shall be required as to the local realty transfer tax as
imposed by this article.
C.
The Township of Millcreek authorizes and directs the Pennsylvania
Department of Revenue to determine, collect and enforce the tax, interest
and penalties due under this article; provided, that this shall not
preclude administration and enforcement by the Township should it
determine that cause for investigation exists.
A.
The Recorder of Deeds shall be the collection agent for the local
realty transfer tax imposed under this article.
B.
In order to ascertain the amount of taxes due when the property is
located in more than one political subdivision, the Recorder of Deeds
shall not accept a document or recording unless it is accompanied
by a statement or affidavit of value which sets forth the amount of
local tax due to each municipality in which the real estate is located.
C.
The Recorder of Deeds shall not accept a document for recording unless
all of the requirements of this article have been complied with.
D.
The Recorder of Deeds shall deliver to the Township's Solicitor or
other designee copies of all statements or affidavits of value, together
with copies of all documents submitted therewith as required for a
claim of exemption or exclusion, not later than 15 days following
the end of that calendar month in which such statements, affidavits
or supporting documents were received by the Recorder.
E.
Within 30 days after its receipt thereof, the Recorder of Deeds shall
deliver to the Township's Solicitor or other designee copies of all
notices of determination of additional tax or notices of redetermination
of tax issued by the Department of Revenue, any written inquiries
of the Department and/or any written confirmations of payment of additional
state tax with respect to any transfer of real estate in Millcreek
Township.
F.
On or before the 10th day of each month, the Recorder of Deeds shall
pay over to Millcreek Township all local realty transfer taxes collected
during the preceding calendar month as to transfers of interests in
real estate within the Township, less 2% thereof for use of the county,
together with a report of such transactions containing all information
required by the Department in the reporting of collections of the
state tax.
G.
Notwithstanding provisions of 16 P.S. § 11011-6 and other
laws which impose on the Recorder of Deeds responsibilities as collection
agent and pursuant to the request of the Recorder of Deeds, the Recorder
of Deeds shall not be responsible for collecting additional local
tax upon redeterminations, and shall refer such matters to the Township.
H.
Upon a redetermination and payment of additional local tax imposed
by this article, the Recorder of Deeds, upon presentation of a copy
of the Township's determination notice and affidavit of receipt of
payment and tender of the applicable recording fee by the person desiring
recordation of the same, the Recorder of Deeds is authorized to record
such determination notice and affidavit of receipt of payment.
A.
If any person shall fail to pay any tax imposed by this article for
which he or she is liable, the Board of Supervisors, the Treasurer
and/or the Solicitor are hereby authorized and empowered to make a
determination of additional tax, interest and other charges due by
such person based upon any information within their possession. The
Department of Revenue is also authorized to make a determination of
additional tax, penalty and interest due under this article and 72
P.S. §§ 8101-C et seq., in accordance with provisions
of 72 P.S. § 8109-D, as may be amended.
B.
Issuance by the Department of Revenue of a determination of additional
state tax due shall be prima facie evidence and shall constitute proper
cause for issuance by the Township of a determination of additional
local tax, interest and other charges on the basis of the Department's
determination if the Department does not issue such determination
itself.
C.
When the Township determines that additional local realty transfer
tax is due, the Township, promptly after the date of such determination,
shall send by mail a copy of such determination to the person(s) against
whom the determination has been made.
D.
All tax, interest and other charges determined to be due shall be
payable to the order of Millcreek Township to the attention of the
Treasurer.
A.
If any part of any underpayment of tax imposed by this article is
due to fraud or misrepresentation, there shall be added to the tax
an amount equal to 50% of the underpayment. Fraud and/or misrepresentation
shall be found to have occurred when:
(1)
A document presented for recording fails to set forth the true, complete
and full value and such true, full and complete value is not reported
on a statement of value;
(2)
A document presented for recording or a statement or affidavit of
value avers a family relationship or ground for exemption or exclusion
which is untrue and which the person submitting such averment or causing
such averment to be made knows or should have known the same to be
untrue; or
(3)
By reason of fraud or misrepresentation, tax due under this article
is not paid upon tender of the document for recording.
B.
In the case of failure to record a declaration or a statement or
affidavit of value required under this article on the date prescribed
therefor, unless it is shown that such failure is due to reasonable
cause, 5% of the amount of such tax shall be added to the 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 to exceed 50% in the aggregate.
C.
All persons presenting a document for recording, and all persons
obligated for payment of the tax imposed under this article under
contracts governing the transaction shall be liable to the penalties
imposed for violation of this section.
The tax imposed by this article, together with all penalties,
interest and other charges added thereto for failure to pay promptly,
shall be and remain a lien upon the lands, tenements or hereditaments,
or any interest therein, lying or being situated, wholly or in part,
within the boundaries of Millcreek Township which are described in
or conveyed or transferred by the deed or other document which is
the subject of the tax imposed, assessed and levied by this article.
Such lien shall become effective at the time the tax imposed under
this article is due and payable, and shall continue until discharge
by payment. The Solicitor is authorized and instructed to file a municipal
or tax claim in the Court of Common Pleas of Erie County to preserve
and perpetuate the lien in full force and effect and/or to collect
the claim in accordance with the Municipal Claims and Liens Act, 53
P.S. § 7101 et seq., as may be amended.
It shall be unlawful and a violation of this article for any person to commit any of those acts or omissions identified as unlawful acts in 72 P.S. § 8113-D, as the same may be amended. A person found to have violated Subsection(s) (1), (2) and/or (3) of 72 P.S. § 8113-D shall pay a civil fine of $250 for each violation, plus all costs. A person found to have violated any other subsection of 72 P.S. § 8113-D shall pay a civil fine of $500 for each violation, plus all costs. All persons found to have violated this article, in addition to prescribed fines, shall pay all costs and all attorneys' fees incurred in prosecution or defense of the claim, in accordance with Chapter 48, Enforcement and Collection Activities, Article II, Attorneys' Fees, as has been amended.
The Board of Supervisors, the Treasurer, the Solicitor and their
designees are hereby charged with enforcement of the provisions of
this article and collection of the tax imposed herein in accordance
with this article, the Local Tax Enabling Act[1] and the Municipal Claims and Liens Act,[2] and by resolution or otherwise, shall prescribe, adopt, promulgate and enforce rules and regulations relating to administration, implementation and enforcement of these regulations; investigation of transactions and reports; determinations; filing of liens for unpaid taxes; collection of unpaid tax, additional tax and claims; and institution and prosecution of enforcement actions. Except as otherwise provided herein, these regulations shall be enforced under provisions applicable to civil enforcement under Chapter 48, Enforcement and Collection Activities, Article I, Ordinance Enforcement, as the same may be amended.
