[Ord. No. 10-1986, 12/29/1986, § 1; as amended
by Ord. No. 1999-01, 1/21/1999]
This Part shall be known as the "Realty Transfer Tax Ordinance
of North Centre Township."
[Ord. No. 10-1986, 12/29/1986, § 2]
A realty transfer tax for general revenue purposes is hereby
imposed upon the transfer of real estate or interest in real estate
situated within the Township of North Centre regardless of where the
documents making the transfer are made, executed or delivered or where
the actual settlements on such transfer took place as authorized by
Article XI-D, "Local Real Estate Transfer Tax," 72 P.S. § 8101-D
et seq.
[Ord. No. 10-1986, 12/29/1986, § 3]
A partnership, limited partnership or any other form of unincorporated
enterprise owned or conducted by two or more persons other than a
private trust or decedent's estate.
A corporation, joint-stock association, business trust or
banking institution which is organized under the laws of this commonwealth,
the United States or any other state, territory, foreign country or
dependency.
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years or instruments which solely grant, vest or confirm a public utility easement. "Document" shall also include a declaration of acquisition required to be presented for recording under § 24-102 of this Part.
A corporation of which at least 75% of its assets are devoted
to the business of agriculture and at least 75% of each class of stock
of the corporation is continuously owned by members of the same family.
The business of agriculture shall not be deemed to include:
Recreational activities such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing.
The raising, breeding or training of game animals or game birds,
fish, cats, dogs or pets or animals intended for use in sporting or
recreational activities.
Fur farming.
Stockyard and slaughterhouse operations.
Manufacturing or processing operations of any kind.
Any individual, such individual's brothers and sisters,
the brothers and sisters of such individual's parents and grandparents,
the ancestors and lineal descendants of any of the foregoing, a spouse
of any of the foregoing and the estate of any of the foregoing. Individuals
related by the half-blood or legal adoption shall be treated as if
they were related by the whole-blood.
Every natural person, association or corporation. Whenever
used in any clause prescribing and imposing a fine or imprisonment,
or both, the term "person," as applied to associations, shall include
the responsible members or general partners thereof and, as applied
to corporations, the officers thereof.
All lands, tenements or hereditaments within this Township including,
without limitation, buildings, structures, fixtures, mines, minerals,
oil, gas, quarries, spaces with or without upper or lower boundaries,
trees and other improvements, immovables or interests which by custom,
usage or law pass with a conveyance of land but excluding permanently
attached machinery and equipment in an industrial plant.
A condominium unit.
A tenant-stockholder's interest in an cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
A corporation or association which is primarily engaged in
the business of holding, selling or leasing real estate, 90% or more
of the ownership interest in which is held by 35 or fewer persons
and which:
Derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate.
Holds real estate, the value of which comprises 90% or more
of the value of its entire tangible asset holdings exclusive of tangible
assets which are freely transferable and actively traded on an established
market.
Any interest in real estate which endures for a period of time,
the termination of which is not fixed or ascertained by a specific
number of years including, without limitation, an estate in fee simple,
life estate or perpetual leasehold.
Any interest in real estate enduring for a fixed period of years
but which, either by reason of the length of the term or the grant
of a right to extend the term by renewal or otherwise, consists of
a group of rights approximating those of an estate in fee simple,
life estate or perpetual leasehold including, without limitation,
a leasehold interest or possessory interest under a lease or occupancy
agreement for a term of 30 years or more or a leasehold interest or
possessory interest in real estate in which the lessee has equity.
The making, executing, delivering, accepting or presenting
for recording of a document.
In the case of any bona fide sale of real estate at arm's
length for actual monetary worth the amount of the actual consideration
therefor, paid or to be paid, including liens or other encumbrances
thereon existing before the transfer and not removed thereby, whether
or not the underlying indebtedness is assumed and ground rents or
a commensurate part thereof where such liens or other encumbrances
and ground rents also encumber or are charged against other real estate;
provided, that where such documents shall set forth a nominal consideration,
the "value" thereof shall be determined from the price set forth in
or actual consideration for the contract of sale.
In the case of a gift, sale by execution upon a judgment or
upon the foreclosure of a mortgage by a judicial officer, transactions
without consideration or for consideration less than the actual monetary
worth of the real estate, a taxable lease, an occupancy agreement,
a leasehold or possessory interest, any exchange of properties or
the real estate of an acquired company, the actual monetary worth
of the real estate determined by adjusting the assessed value of the
real estate for local real estate tax purposes by the common level
ratio factor developed by the Pennsylvania Department of Revenue for
Pennsylvania realty transfer tax base calculations.
The actual consideration for or actual monetary work of any
executory agreement for the construction of buildings, structures
or other permanent improvements to real estate between the grantor
and other persons existing before the transfer and not removed thereby
or between the grantor, the agent or principle of the grantor of a
related corporation, association or partnership and the grantee existing
before or effective with the transfer.
[Ord. No. 10-1986, 12/29/1986, § 4]
1.
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 thereof, a tax
at the rate of 1% of the value of the real estate represented by such
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 such document or within 30 days of becoming an acquired company.
2.
The payment of the tax imposed herein shall be evidenced by the affixing
of an official stamp or writing by the recorder whereon the date of
the payment of the tax, amount of the tax and the signature of the
collecting agent shall be set forth.
3.
It is the intent of this Part that the entire burden of the tax imposed
herein on a person or transfer shall not exceed the limitations prescribed
in the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257,
53 P.S. § 6901 et seq., so that if any other political subdivision
shall impose or hereafter shall impose such tax on the same person
or transfer then the tax levied by the Township of North Centre under
the authority of that Act shall during the time such duplication of
the tax exists, except as hereafter otherwise provided, be 1/2 of
the rate and such 1/2 rate shall become effective without any action
on the part of the Township of North Centre; provided, however, that
the Township of North Centre and any other political subdivision which
impose such tax on the same person or transfer may agree that, instead
of limiting their respective rates to 1/2 of the rate herein provided,
they will impose respectively different rates, the total which shall
not exceed the maximum rate permitted under the Local Tax Enabling
Act.
4.
If for any reason the tax is not paid when due, interest at the rate
in effect at the time the tax is due, shall be added and collected.
[Ord. No. 10-1986, 12/29/1986, § 5]
The United States, the commonwealth or any of their instrumentalities,
agencies or political subdivisions shall be exempt from payment of
the tax imposed by this Part. The exemption of such governmental bodies
shall not, however, relieve any other party to a transaction from
liability for the tax.
[Ord. No. 10-1986, 12/29/1986, § 6]
1.
The tax imposed by § 24-104 shall not be imposed upon:
A.
A transfer to the commonwealth or to any of its instrumentalities,
agencies or political subdivisions, by gift, dedication or deed in
lieu of condemnation or deed of confirmation in connection with condemnation
proceedings or a reconveyance by the condemning body of the property
condemned to the owner of record at the time of condemnation, which
reconveyance may include property line adjustments; provided, said
reconveyance is made within one year from the date of condemnation.
B.
A document which the Township of North Centre is prohibited from
taxing under the Constitution or statutes of the United States.
C.
A conveyance to a municipality, Township, school district or county
pursuant to acquisition by the municipality, Township, school district
or county of a tax delinquent property at sheriff sale or tax claim
bureau sale.
D.
A transfer for no or nominal actual consideration which corrects
or confirms a transfer previously recorded but which does not extend
or limit existing record legal title or interest.
E.
A transfer or division in kind for no or nominal actual consideration
of property passed by testate or intestate succession and held by
co-tenants; however, if any of the parties take shares greater in
value than their undivided interest, tax is due on the excess.
F.
A transfer between husband and wife, between persons who were previously
husband and wife who have since been divorced; provided, the property
or interest therein subject to such transfer was acquired by the husband
and wife or husband or wife prior to the granting of the final decree
in divorce, between parent and child or the spouse of such child,
between brother or sister or spouse of a brother or sister and brother
or sister or the spouse of a brother or sister and between a grandparent
and grandchild or the spouse of such grandchild, except that a subsequent
transfer by the grantee within one year shall be subject to tax as
if the grantor were making such transfer.
G.
A transfer for no or nominal actual consideration of property passing
by testate or intestate succession from a personal representative
of a decedent to the decedent's devisee or heir.
H.
A transfer for no or nominal actual consideration to a trustee of
an ordinary trust where the transfer of the same property would by
exempt if the transfer was made directly from the grantor to all of
the possible beneficiaries, whether or not such beneficiaries are
contingent or specifically named. No such exemption shall be granted
unless the Recorder of Deeds is presented with a copy of the trust
instrument that clearly identifies the grantor and all possible beneficiaries.
I.
A transfer for no or nominal actual consideration from a trustee
to a beneficiary of an ordinary trust.
J.
A transfer for no or nominal actual consideration from trustee to
successor trustee.
K.
A transfer (1) for no or nominal actual consideration between principal
and agent or straw party or (2) from or to an agent or straw party
where, if the agent or straw party were his principal, no tax would
be imposed under this Part. Where the document by which title is acquired
by a grantee or statement of value fails to set forth that the property
was acquired by the grantee from, or for the benefit of, his principal,
there is a rebuttable presumption that the property is the property
of the grantee in his individual capacity if the grantee claims an
exemption from taxation under this subsection.
L.
A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation
except where the Department reasonably determines that the primary
intent for such merger, consolidation or division is avoidance of
the tax imposed by this Part.
M.
A transfer from a corporation or association of real estate held
of record in the name of the corporation or association where the
grantee owns stock of the corporation or an interest in the association
in the same proportion as his interest in or ownership of the real
estate being conveyed and where the stock of the corporation or the
interest in the association has been held by the grantee for more
than two years.
N.
A transfer from a nonprofit industrial development agency or authority
to a grantee of property conveyed by the grantee to that agency or
authority as security for a debt of the grantee of a transfer to a
nonprofit industrial development agency or authority.
O.
A transfer from a nonprofit industrial development agency or authority
to a grantee purchasing directly from it but only if: (1) the grantee
shall directly use such real estate for the primary purpose of manufacturing,
fabricating, compounding, processing, publishing, research and development,
transportation, energy conversion, energy production, pollution, control,
warehousing or agriculture and (2) the agency or authority has the
full ownership interest in the real estate.
P.
A transfer by a mortgagor to the holder of a bona fide mortgage in
default in lieu of a foreclosure or a transfer pursuant to a judicial
sale in which the successful bidder is the bona fide holder of a mortgage
unless the holder assigns the bid to another person.
Q.
Any transfer between religious organizations or other bodies or persons
holding title for a religious organization if such real estate is
not being or has not been used by such transferor for commercial purposes.
R.
A transfer to a conservancy which possesses a tax exempt status pursuant
to § 501(c)(3) of the Internal Revenue Code of 1954, [68A
Stat. 3, 26 U.S.C. § 501(c)(3)] and which has as its primary
purpose preservation of land for historic, recreational, scenic, agricultural
or open space opportunities.
S.
A transfer of real estate devoted to the business of agriculture
to a family farm corporation by a member of the same family which
directly owns at least 75% of each class of the stock thereof.
T.
A transfer between members of the same family of an ownership interest
in a real estate company or family farm corporation.
U.
A transaction wherein the tax due is $1 or less.
V.
Leases for the production or extraction of coal, oil, natural gas
or minerals and assignments thereof.
2.
In order to exercise any exclusion provided in this section, the
true, full and complete value of the transfer shall be shown on the
statement of value. A copy of the Pennsylvania Realty Transfer Tax
Statement of value may be submitted for this purpose. For leases of
coal, oil, natural gas or minerals, the statement of value may be
limited to an explanation of the reasons such document is not subject
to tax under this Part.
[Ord. No. 10-1986, 12/29/1986, § 7]
Except as otherwise provided in § 24-106, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this Part corporations and associations are entities separate from their members, partners, stockholders and shareholders.
[Ord. No. 10-1986, 12/29/1986, § 8]
1.
A real estate company is an acquired company upon a change in the
ownership interest in the company, however effected, if the change
does not affect the continuity of the company and, of itself or together
with prior changes, has the effect of transferring, directly or indirectly,
90% or more of the total ownership interest in the company within
a period of three years.
2.
With respect to real estate acquired after February 16, 1986, a family
farm corporation is an acquired company when, because of voluntary
or involuntary dissolution, it ceases to be a family farm corporation
or when, because of issuance or transfer of stock or because of acquisition
or transfer of assets that are devoted to the business of agriculture,
it fails to meet the minimum requirements of a family farm corporation
under this Part.
3.
Within 30 days after becoming an acquired company the company shall
present a declaration of acquisition with the recorder of each county
in which it holds real estate for the affixation of documentary stamps
and recording. Such declaration shall set forth the value of real
estate holdings of the acquired company in such county. A copy of
the Pennsylvania Realty Transfer Tax Declaration of Acquisition may
be submitted for this purpose.
[Ord. No. 10-1986, 12/29/1986, § 9]
1.
Where there is a transfer of a residential property by a licensed
real estate broker, which property was transferred to him within the
preceding year as consideration for the purchase of other residential
property, a credit for the amount of the tax paid at the time of the
transfer to him shall be given to him toward the amount of the tax
due upon the transfer.
2.
Where there is a transfer by a builder of residential property which
was transferred to the builder within the preceding year as consideration
for the purchase of new, previously unoccupied residential property,
a credit for the amount of the tax paid at the time of the transfer
to the builder shall be given to the builder toward the amount of
the tax due upon the transfer.
3.
Where there is a transfer of real estate which is leased by the grantor,
a credit for the amount of tax paid at the time of the lease shall
be given the grantor toward the tax due upon the transfer.
4.
Where there is a conveyance by deed of real estate which was previously
sold under a land contract by the grantor, a credit for the amount
of tax paid at the time of the sale shall be given the grantor toward
the tax due upon the deed.
5.
If the tax due upon the transfer is greater than the credit given
under this section, the difference shall be paid. If the credit allowed
is greater than the amount of tax due, no refund or carryover credit
shall be allowed.
[Ord. No. 10-1986, 12/29/1986, § 10]
In determining the term of a lease it shall be presumed that
a right or option to renew or extend a lease will exercised if the
rental charge to the lessee is fixed or if a method for calculating
the rental charge is established.
[Ord. No. 10-1986, 12/29/1986, § 11]
The tax herein imposed shall be fully paid and have priority
out of the proceeds of any judicial sale of real estate before any
other obligation, claim, lien, judgment, estate or costs of the sale
and of the writ upon which the sale is made except the state realty
transfer tax, and the sheriff or other officer conducting said sale
shall pay the tax herein imposed out of the first moneys paid to him
in connection therewith. If the proceeds of the sale are insufficient
to pay the entire tax herein imposed, the purchaser shall be liable
for the remaining tax.
[Ord. No. 10-1986, 12/29/1986, § 12]
1.
As provided in 16 P.S. § 11011-6, as amended by Act of
July 7, 1983 (P.L. 40, No. 21), the Recorder of Deeds shall be the
collection agent for the local realty transfer tax including any amount
payable to the Township of North Centre based on a redetermination
of the of the amount of tax due by the Commonwealth of Pennsylvania
of the Pennsylvania realty transfer tax without compensation from
the Township of North Centre.
2.
In order to ascertain the amount of taxes due when the property is
located in more than one political subdivision, the recorder shall
not accept for recording such a deed unless it is accompanied by a
statement of value showing what taxes are due each municipality.
3.
On or before the tenth of each month the recorder shall pay over
to the Township of North Centre all local realty transfer taxes collected,
less 2% for use of the County, together with a report containing the
information as is required by the Commonwealth of Pennsylvania in
reporting collections of the Pennsylvania realty transfer tax. The
2% commission shall be paid to the County.
4.
Upon a redetermination of the amount of realty transfer tax due by
the Commonwealth of Pennsylvania the recorder shall rerecord the deed
or record the additional realty transfer tax form only when both the
state and local amounts and a rerecording fee has been tendered.
[Ord. No. 10-1986, 12/29/1986, § 13]
Every document lodged with or presented to the Recorder of Deeds
for recording shall set forth therein and as a part of such document
the true, full and complete value thereof or shall be accompanied
by a statement of value executed by a responsible person connected
with the transaction showing such connection and setting forth the
true, full and complete value thereof or the reason, if any, why such
document is not subject to tax under this Part. A copy of the Pennsylvania
Realty Transfer Tax Statement of Value may be submitted for this purpose.
The provisions of this subsection shall not apply to any excludable
real estate transfers which are exempt from taxation based on family
relationship. Other documents presented for the affixation of stamps
shall be accompanied by a certified copy of the document and statement
of value executed by a responsible person connected with the transaction
showing such connection and setting forth the true, full and complete
value thereof or the reason, if any, why such document is not subject
to tax under this Part.
[Ord. No. 10-1986, 12/29/1986, § 14]
1.
If any part of any underpayment of tax imposed by this Part is due
to fraud, there shall be added to the tax an amount equal to 50% of
the underpayment.
2.
In the case of failure to record a declaration required under this
Part on the date prescribed therefor, unless it is shown that such
failure is due to reasonable cause, there shall be added to the tax
5% of the amount of such tax if the failure is for not more than one
month, with an additional 5% for each additional month or fraction
thereof during which such failure continues, not exceeding 50% in
the aggregate.
[Ord. No. 10-1986, 12/29/1986, § 15; as amended
by Ord. No. 1999-01, 1/21/1999]
The tax imposed by this Part shall become a lien upon the lands,
tenements or hereditaments or any interest therein, lying, being situated,
wholly or in part, within the boundaries of the Township, which lands,
tenements, hereditaments, or interest therein, are described in or
conveyed by or transferred by the deed which is the subject of the
tax imposed, assessed and levied by this Part, said lien to begin
at the time when the tax under this Part is due and payable and continue
until discharge by payment or in accordance with the law and the Solicitor
is authorized to file a municipal or tax claim in the Court of Common
Pleas of Columbia County in accordance with the provisions of the
Municipal Claims and Liens Act of 1923, 53 P.S. § 7101 et
seq., its supplements and amendments.
[Ord. No. 10-1986, 12/29/1986, § 16]
All taxes imposed by this Part, together with interest and penalties
prescribed herein, shall be recoverable as other debts of like character
are recovered.
[Ord. No. 10-1986, 12/29/1986, § 17]
The Recorder of Deeds of and for the County of Columbia, Pennsylvania,
is charged with enforcement and collection of tax and is empowered
to promulgate and enforce reasonable regulations for enforcement and
collection of the tax. The regulations which have been promulgated,
as they presently exist and as they may be amended in the future,
by the Pennsylvania Department of Revenue under 72 P.S. § 8101-C
et seq., are incorporated into and made a part of this Part.
[Ord. No. 100-1964, 12/14/1964; as amended by Ord. No. 1999-01,
1/21/1999]
The provisions of § 6913 of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901-24
(1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania, are incorporated herein by
reference thereto; except to the extent that options are provided
in said § 6913, this Part designates the option selected,
and except as and where hereinafter specifically provided otherwise.
[Ord. No. 100-1964, 12/14/1964; as amended by Ord. No. 1999-01,
1/21/1999]
1.
A tax for the general revenue purposes of 1% is hereby imposed on:
2.
Imposition of Tax on Nonresidents. A tax for the general revenue
purposes of 1% is hereby imposed on:
A.
Salaries, wages, commissions and other compensation earned or paid
on or after January 1, of any year, by nonresidents of the Township
for work done or services performed or rendered in the Township; and
on
B.
Net profits earned on or after January 1 of any year, of businesses,
professions or other activities conducted in the by nonresidents.
3.
The tax levied under Subsections 1A and 2A of this section shall
relate to and be imposed upon salaries, wages, commissions and other
compensation paid by an employer or on his behalf to any person who
is employed by or renders services to him. The tax levied under Subsections
1B and 2B of this section will relate to and be imposed on the net
profits of any business, profession or enterprise carried on by any
person as owner or proprietor, either individually or in association
with some other person or persons.
[Ord. No. 100-1964, 12/14/1964; as amended by Ord. No. 1999-01,
1/21/1999]
1.
Every taxpayer whose net profits are subject to the tax imposed by
this Part shall file a declaration of his estimated net profits for
the current year and shall pay the tax due thereon in quarterly installments,
all as provided in § 6913, Subdivision IIIA(1)(ii), of the
Local Tax Enabling Act.
2.
Every taxpayer whose earnings are subject to the tax imposed by this
Part shall make and file final returns and pay to the officer the
balance of the tax due, as provided in section 6913, III., B., first
paragraph of the Local Tax Enabling Act.
3.
Every taxpayer whose earnings are not subject to collection at the
source, shall make and file with the officer quarterly returns and
shall pay quarter-annually the amount of tax shown as due on such
returns all as provided in § 6913, Subdivision IIIB(2),
of the Local Tax Enabling Act.
4.
The officer is hereby authorized to provide by regulation, subject
to the approval of the Board of Supervisors, that the return of an
employer or employers, showing the amount of tax deducted by said
employer or employers from the salaries, wages, or commissions of
any employee, and paid by him or them to the officer shall be accepted
as the return required of any employee whose sole income, subject
to the tax or taxes under this Part, is such salary, wages or commissions.
[Ord. No. 100-1964, 12/14/1964; as amended by Ord. No. 1999-01,
1/21/1999]
Every employer having an office, factory, workshop, branch,
warehouse, or other place of business within the Township who employs
one or more persons, other than domestic servants, for a salary, wage,
commission or other compensation, shall register with the officer,
deduct the tax imposed by this Part on the earned income of his employee
or employees and shall make and file quarterly returns and final returns
and pay quarterly to the officer the amount of taxes deducted, all
as provided in § 6913, Subdivision IV, of the Local Tax
Enabling Act.
[Ord. No. 100-1964, 12/14/1964; as amended by Ord. No. 1999-01,
1/21/1999]
The earned Income Tax Officer shall be selected from time to
time by resolution of, and shall receive such compensation for his
services and expenses as determined from time to time by the Board
of Supervisors. Such officer shall have the powers and duties and
shall be subject to the penalties as provided in § 6913,
Subdivisions V, VI and VII, of the Local Tax Enabling Act.
[Ord. No. 100-1964, 12/14/1964; as amended by Ord. No. 1999-01,
1/21/1999]
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of said tax, and an additional
penalty of 1/2 of 1% of the amount of the unpaid tax for each month
or fraction thereof during which the tax remains unpaid, shall be
added and collected. Where suit is brought for the recovery of any
such tax, the person liable therefor shall, in addition, be liable
for the costs of collection and the interest and penalties herein
imposed.
[Ord. No. 100-1964, 12/14/1964; as amended by Ord. No. 1999-01,
1/21/1999]
1.
Any person who fails, neglects, or refuses to make any declaration
or return required by this Part; any employer who fails, neglects
or refuses to register or to pay the tax deducted from his employees,
or fails, neglects, or refuses to deduct or withhold the tax from
his employees, any person who refuses to permit the officer or any
agent designated by him to examine his books, records, and papers,
and any person who knowingly makes any incomplete, false or fraudulent
return, or attempts to do anything whatsoever to avoid the full disclosure
of the amount of his net profits or earned income in order to avoid
the payment of the whole or any part of the tax imposed by this Part,
shall, upon conviction therefor before any district Justice of the
Peace, or court of competent jurisdiction, be sentenced to pay a fine
of not more than $500 for each offense, and costs, and in default
of payment, to be imprisoned for a period not exceeding 30 days.
2.
Any person who divulges any information which is confidential under
the provisions of this Part, shall, upon conviction therefor, before
any district Justice of the Peace, or court of competent jurisdiction,
be sentenced to pay a fine of not more than $600 for each offense,
and costs, and in default of payment, to be imprisoned for a period
not exceeding 30 days.
3.
The penalties imposed under this section shall be in addition to
any other penalty imposed by any other section of this Part.
4.
The failure of any person to receive or procure forms required for
making the declaration or returns required by this Part shall not
excuse him from making such declaration or return.[1]
[1]
Editor's Note: Former Part 3, Per Capita Tax, adopted by Ord.
No. 1999-01, which immediately followed this section, was repealed
1/9/2017 by Ord. No. 2017-01.