Township of Cecil, PA Article II Realty Transfer Tax

[Adopted 2-12-2007 by Ord. No. 1-2007]

§ 214-11 Short title.

This article shall be known as the "Realty Transfer Tax Ordinance" of Cecil Township.

§ 214-12 Imposition of tax.

Cecil Township adopts the provisions of Article XI-D of the Tax Reform Code of 1971 and hereby imposes a realty transfer tax as authorized under that article subject to the rate limitations therein. The tax imposed by this article shall be at the rate of 1%.

§ 214-13 Administration.

The tax imposed under § 214-12 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, Cecil Township, 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 and penalties.

§ 214-14 Interest.

Any tax imposed under § 214-12 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.

§ 214-15 Effective date.

The provisions of this article shall become effective on and be applicable to any document made, executed, delivered, accepted or presented for recording on or after January 1, 2007.