[Adopted 2-2-1987 by Ord. No. 1-1987 (Ch. XXIV, Part 5, of the 1970 Code of Ordinances)]
This article shall be known and may be cited as "The Local Real Estate Tax Ordinance of the Borough of Vandergrift."
A. 
Imposition. For general revenue purposes, Vandergrift Borough, under authority of § 1101-D of the Tax Reform Code of 1971 (P. L. 6, No. 2), as amended by the Act of July 2, 1986, P.L. 318, No. 77,[1] imposes a tax as prescribed by Subsection B of this section upon the transfer of real estate or an interest in real estate within the Borough.
[1]
Editor's Note: See 72 P.S. § 8101-D.
B. 
Rate and applicability. 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 of the transaction a tax at the rate of 1% of the value of the real estate represented by that document, which tax shall be payable at the earlier of the time the document is presented for recording, or within 30 days of acceptance of the document, or within 30 days of becoming an acquired company.
C. 
Scope and intent. This article does not, is not intended to, nor shall it be construed in any way to amend, modify, limit, restrict, affect, supersede, preempt, reenact or restate Ordinance No. 3-1979, the Borough's Real Estate Transfer Tax Ordinance, as enacted March 5, 1979, Article IV of this chapter of the Code of the Borough. This article, as hereby enacted, is intended solely to impose a tax on those classes of transfers and transactions now taxable under Article XI-C, Realty Transfer Tax, of the Tax Reform Code of 1971 (P.L. 6, No. 2), as last amended by the Act of 1986, P.L. 318, No. 77, and not previously taxable under Ordinance No. 3-1979. To the extent that a transfer is taxable under Ordinance No. 3-1979, it shall continue to be taxable under Ordinance No. 3-1979, and shall not be subject to the tax imposed under this article. Ordinance No. 3-1979 shall remain in full force and effect from and after the enactment of this article.
The provisions of Article XI-C of the Tax Reform Code of 1971, as amended through the Act of 1986, P.L. 318 , No. 77, dealing with the levy of a real estate transfer tax and the scope, extent and applicability of the tax, are incorporated into and made a part of this section by reference, and shall be considered a part of this article just as if those portions of the law had been inserted verbatim into this article as separate sections, subsections and/or paragraphs of this article, provided that: (a) the provisions so to be incorporated by reference are those dealing with, but not necessarily limited to, the subjects of definitions, exempt parties, excluded transactions, acquired companies, credits against tax, proceeds of judicial sales and civil penalties; and (b) those provisions incorporated by reference shall apply solely to this article and shall have no effect upon separate definitions, provisions and terms in Ordinance No. 3-1979, insofar as Ordinance No. 3-1979 remains in effect.
The tax imposed under this article shall be administered, collected and enforced under the Local Tax Enabling Act ( 1965, P.L. 1257, No. 511, as amended).[1] By resolution, Borough Council shall designate and appoint a Local Realty Transfer Tax Administrator, who shall be charged with enforcement and collection of the tax and who may promulgate and enforce reasonable regulations for enforcement and collection, provided that the regulations which have been promulgated by the Pennsylvania Department of Revenue, under 72 P.S. § 8101-C et seq., are incorporated into and made a part of this article.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.