[Amended 12-9-2014 by Ord. No. 669; 12-8-2015 by Ord. No. 675; 12-13-2016 by Ord. No. 682; 12-11-2018 by Ord. No. 691; 12-10-2019 by Ord. No. 694]
The Borough Council of the Borough of Littlestown, Adams County,
Pennsylvania, does hereby enact, ordain, impose, levy and assess a
tax for general revenue purposes upon the transfer of real property,
or any interest in real property, situate within the Borough of Littlestown,
Adams County, Pennsylvania, at the rate of 0.5% of value, as more
particularly set forth in the Realty Transfer Tax Ordinance of the
Borough of Littlestown, Adams County, Pennsylvania, Ordinance No.
617, adopted on January 22, 2008.
The tax imposed under §
424-40 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 of Littlestown, 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.
Any tax that is imposed under §
424-40 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 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), as amended, known as "The Fiscal Code," or the maximum interest rate permitted under the said Municipal Claims and Tax Liens Act for tax claims.