Borough of West Reading, PA Article III Realty Transfer Tax

[Adopted 6-19-2007 by Ord. No. 954 (Ch. XXI, Part 3, of the 1993 Code of Ordinances)]

§ 410-22 Imposition of tax.

The Borough of West Reading adopts the provisions of Article XI-D of the Tax Reform Code of 1971[1] and imposes a realty transfer tax as authorized under that article subject to the rate limitations therein. The tax imposed under this section shall be at the rate of 1%.

[1] Editor's Note: See 72 P.S. § 8101-D et seq.

§ 410-23 Administration.

The tax imposed under § 410-22 of this article 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";[1] provided, that if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Borough of West Reading, 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.

[1] Editor's Note: See now 53 P.S. § 6924.101 et seq.