Borough of Sewickley, PA Article III Realty Transfer Tax

[Adopted 12-18-2006 by Ord. No. 1253]

§ 299-17 Imposition of tax.

The Borough of Sewickley adopts the provisions of Article XI-D of the Tax Reform Code of 1971 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 0.5%.

§ 299-18 Administration.

The tax imposed under § 299-17 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,"[1] provided that, if the correct amount of the tax is not paid by the last date prescribed for timely payment, the Borough of Sewickley, 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.

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

§ 299-19 Interest.

Any tax imposed under § 299-17 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.

§ 299-20 Repealer.

A. As of the effective date of this article, prior realty transfer tax ordinances and/or resolutions are repealed to the extent that such prior ordinances and/or resolutions are inconsistent with the provisions of this article; provided however, that such prior ordinances and/or resolutions shall remain in full force and effect to the extent that they are not inconsistent with the provisions of this article.

B. Any ordinance and/or resolution repealed in whole or in part pursuant to Subsection A shall nevertheless remain effective for documents that became subject to tax prior to the effective date of this article.

§ 299-21 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 October 5, 2005.