[Adopted 1-22-2008 by Ord. No. 617]
[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[1]]
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.
[1]
Editor’s Note: This ordinance provided that it would be effective as of 1-1-2020 for and during the fiscal year 2020.
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.
A. 
Except as set forth hereafter, all ordinances or parts of ordinances inconsistent herewith (including, without limitation, Ordinance No. 352, adopted March 26, 1985), shall be, and are hereby, repealed, it being the express intention of the Borough of Littlestown to substitute in the place and stead of the Borough of Littlestown's Realty Transfer Tax Ordinance the realty transfer tax provided for in this article. Nothing herein shall be construed, however, to repeal or preclude the imposition and collection of the realty transfer tax, plus applicable penalties and interest, for all prior calendar years, as the same existed prior to the effective date of this article.
B. 
In the event of any inconsistency or conflict between the provisions of this article and those of the Local Tax Enabling Act, and/or the Tax Reform Code of 1971, and/or the Municipal Claims and Tax Liens Act, and/or the Fiscal Code, and/or any other applicable Pennsylvania Act, all as amended, the provisions of said Acts, as amended, shall prevail and apply, and the provisions of this article shall be deemed to be and to have been automatically and immediately amended so as to comport in all respects with the provisions of said Acts.
C. 
The repealed ordinances, resolutions or parts thereof enumerated in Subsection A hereinabove shall remain in full force and effect for documents that became subject to tax prior to the effective date of this article.