CROSS REFERENCES
Power to tax — See Local Tax Enabling Act (Act
511, approved December 31, 1965); 53 P.S. § 6901-6924.
Real estate registry — See ADM. Art. 105.
Collector of Taxes — See ADM. 119.03.
[Act 160 of 1967 removes from Act 511, the Local Tax Enabling
Act, the provisions of Sections 4, 5 and 7 of the act relating to
annual re-enactment of taxes and specifies that every tax levied under
the provisions of the act would continue in force on a calendar or
fiscal year basis without annual re-enactment unless the rate of the
tax was subsequently changed.]
[Ord. 64-1995 § 1, passed 11-1-1995; Ord. 22-1998, passed 5-27-1998]
(a)
ASSOCIATION — 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.
(b)
CORPORATION — 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.
(c)
DOCUMENT — Any deed, instrument or writing which conveys, transfers, devises, vests, confirms or evidences any transfer or devise 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" also includes a declaration of acquisition required to be presented for recording under Section 373.06.
(d)
FAMILY FARM CORPORATION — 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:
(1)
Recreational activities such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing;
(2)
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;
(3)
Fur farming;
(4)
Stockyard and slaughterhouse operations; or
(5)
Manufacturing or processing operations of any kind.
(e)
FAMILY FARM PARTNERSHIP — A partnership of which at least 75%
of its assets are devoted to the business of agriculture and at least
75% of the interests in the partnership are continuously owned by
members of the same family. The business of agriculture shall not
be deemed to include:
(1)
Recreational activities such as, but not limited to, hunting,
fishing, camping, skiing, show competition or racing;
(2)
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;
(3)
Fur farming;
(4)
Stockyard and slaughterhouse operations; or
(5)
Manufacturing or processing operations of any kind.
(f)
LIVING TRUST — Any trust, other than a business trust, intended
as a will substitute by the settlor which becomes effective during
the lifetime of the settlor, but from which trust distributions cannot
be made to any beneficiaries other than the settlor prior to the death
of the settlor.
(g)
MEMBERS OF THE SAME FAMILY — 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.
(h)
ORDINARY TRUST — Any trust, other than a business trust or
a living trust, which takes effect during the lifetime of the settlor
and for which the trustees of the trust take title to property primarily
for the purpose of protecting, managing or conserving it until distribution
to the named beneficiaries of trust. An ordinary trust does not include
a trust that has an objective to carry on business and divide gains
nor does it either expressly or impliedly have any of the following
features: the treatment of beneficiaries as associates, the treatment
of the interests in the trust as personal property, the free transferability
of beneficial interests in the trust, centralized management by the
trustee or the beneficiaries, or continuity of life.
(i)
PERSON — 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.
(j)
REAL ESTATE —
(1)
Any lands, tenements, or hereditaments within the City, 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;
(2)
A condominium unit;
(3)
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
(k)
REAL ESTATE COMPANY — 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:
(1)
Derives 60% or more of its annual gross receipts from the ownership
or disposition of real estate; or
(2)
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.
(l)
TITLE TO REAL ESTATE —
(1)
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; or
(2)
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.
(m)
TRANSACTION — The making, executing, delivering, accepting,
or presenting for recording of a document.
(n)
VALUE —
(1)
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;
(2)
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 for the common level
ratio factor developed by the Pennsylvania Department of Revenue for
Pennsylvania realty transfer tax base calculations;
(4)
The actual consideration for or actual monetary worth 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 or a
related corporation, association or partnership and the grantee existing
before or effective with the transfer.
[Ord. 64-1995 § 2, passed 11-1-1995; Ord. 67-2006, passed 12-13-2006]
(a)
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.
(b)
The payment of the tax imposed herein shall be evidenced by affixing
of an official stamp or writing by the Recorder of Deeds whereon the
date of the payment of the tax, amount of the tax and the signature
of the collecting agent shall be set forth.
(c)
It is the intent of this article 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 City
under the authority of that Act shall during the time such duplication
of the tax exists, except as hereinafter otherwise provided, be 1/2
of the rate and such 1/2 rate shall become effective without any action
on the part of the City provided, however, that the City 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 of which shall not exceed the maximum rate
permitted under "The Local Tax Enabling Act".
(d)
If the correct amount of the tax imposed under this article is not
paid by the last date prescribed for timely payment, the City of Erie,
pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S.
§ 8102-D), authorizes and directs the Pennsylvania Department
of Revenue to determine, collect and enforce the tax, interest and
penalties. The interest rate shall be 10% per annum.
[Ord. 64-1995 § 3, passed 11-1-1995]
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 article. The exemption of such governmental
bodies shall not, however, relieve any other party to a transaction
from liability for the tax.
[Ord. 64-1995 § 4, passed 11-1-1995; Ord. 22-1998, passed 5-27-1998]
The tax imposed by Section 373.02 shall not be imposed upon the following:
(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 City 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 of 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, a 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 be
exempt if the transfer was made directly from the grantor to all of
the possible beneficiaries that are entitled to receive the property
or proceeds from the sale of the property under the trust, whether
or not such beneficiaries are contingent or specifically named. A
trust clause which identifies the contingent beneficiaries by reference
to the heirs of the trust settlor as determined by the laws of the
intestate succession shall not disqualify a transfer from the exclusion
provided by this clause. 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.
(1)
A transfer for no or nominal actual consideration to a trustee
of a living trust from the settlor of the living trust. No such exemption
shall be granted unless the recorder of deeds is presented with a
copy of the living trust instrument.
(i)
A transfer for no or nominal actual consideration from a trustee
of an ordinary trust to a specifically named beneficiary that is entitled
to receive the property under the recorded trust instrument or to
a contingent beneficiary where the transfer of the same property would
be exempt if the transfer was made by the grantor of the property
into the trust to that beneficiary. However, any transfer of real
estate from a living trust during the settlor's lifetime shall
be considered for the purposes of this article as if such transfer
were made directly from the settlor to the grantee.
(1)
A transfer for no or nominal actual consideration from a trustee
of a living trust after the death of the settlor of the trust or from
a trustee of a trust created pursuant to the will of a decedent to
a beneficiary to whom the property is devised or bequeathed.
(2)
A transfer for no or nominal actual consideration from the trustee
of a living trust to the settlor of the living trust if such property
was originally conveyed to the trustee by the settlor.
(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 article.
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 clause.
(l)
A transfer made pursuant to the statutory merger or consolidation
of a corporation or statutory division of a nonprofit corporation,
except where the City reasonably determines that the primary intent
for such merger, consolidation or division is avoidance of the tax
imposed by this article.
(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 or 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 transferred.
(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 Section 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; or a transfer from such a conservancy
to the United States, the Commonwealth or to any of their instrumentalities,
agencies or political subdivisions; or any transfer from such a conservancy
where the real estate is encumbered by a perpetual agricultural conservation
easement as defined by the Act of June 30, 1981 (P.L. 128, No. 43),
known as the "Agricultural Area Security Law," and such conservancy
has owned the real estate for at least two years immediately prior
to the transfer.
(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
family directly owns at least 75% of each class of the stock thereof.
(t)
A transfer of real estate devoted to the business of agriculture
to a family farm partnership by a member of the same family which
family directly owns at least 75% of the interests in the partnership.
(u)
A transfer between members of the same family of an ownership interest
in a real estate company, family farm corporation or family farm partnership
which owns real estate.
(v)
A transaction wherein the tax due is $1 or less.
(w)
Leases for the production or extraction of coal, oil, natural gas
or minerals and assignments thereof.
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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 reason such document is not subject
to tax under this article.
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[Ord. 64-1995 § 5, passed 11-1-1995]
Except as otherwise provided in Section 373.04, documents which make, confirm or evidence any transfer or devise 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 article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
[Ord. 64-1995 § 6, passed 11-1-1995]
(a)
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.
(b)
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 article.
(c)
A family farm partnership is an acquired company when, because of
voluntary or involuntary dissolution, it ceases to be a family partnership
or when, because of transfer of partnership interests 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 partnership under this act.
(d)
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. 64-1995 § 7, passed 11-1-1995]
(a)
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.
(b)
Where there is a transfer by a builder of a 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.
(c)
Where there is a transfer of real estate which is devised by the
grantor, a credit for the amount of tax paid at the time of the devise
shall be given the grantor toward the tax due upon the transfer.
(d)
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.
(e)
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. 64-1995 § 8, passed 11-1-1995]
In determining the term of a lease, it shall be presumed that
a right or option to renew or extend a lease will be exercised if
the rental charge to the lessee is fixed or if a method for calculating
the rental charge is established.
[Ord. 64-1995 § 9, passed 11-1-1995]
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. 64-1995 § 10, passed 11-1-1995]
(a)
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 City based on a redetermination of the amount
of tax due by the Commonwealth of Pennsylvania of the Pennsylvania
realty transfer tax, without compensation from the City.
(b)
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.
(c)
On or before the 10th of each month, the Recorder of Deeds shall
pay over to the City 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.
(d)
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 or recording fee has
been tendered.
(e)
If additional realty transfer tax is determined to be due to the
Commonwealth, the Recorder of Deeds for Erie County shall collect
a like amount for the City, but without interest and penalty; if a
refund is determined to be due by the Commonwealth, the Recorder of
Deeds for Erie County shall refund a like amount, without interest
and charge said refund to the City on the monthly report for the month
in which the refund is made.
[Ord. 64-1995 § 11, passed 11-1-1995]
Every document lodged with or presented to the Recorder of Deeds
for recording, shall set forth therein and as a part of such documents
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 article. 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 article.
[Ord. 64-1995 § 12, passed 11-1-1995]
(a)
Fraud. If any part of any underpayment of tax imposed by this article
is due to fraud, there shall be added to the tax an amount equal to
50% of the underpayment.
(b)
Failure to record declaration. In the case of failure to record a
declaration required under this article 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. 67-2006, passed 12-13-2006]
If any person shall fail to pay any tax imposed by this article
for which that person is liable, the City of Erie authorizes the Pennsylvania
Department of Revenue to make a determination of additional tax, penalty
and interest due under Section 1109-D of the Tax Reform Act of 1971
(72 P.S. § 8109-D) by such person based upon any information
within its possession or that shall come into its possession. Such
determinations shall be made within three years after the date of
the recording of such document subject to the following:
(a)
If the taxpayer underpays the correct amount of the tax by 25% or
more, the tax may be assessed at any time within six years after the
date of the recording of the document.
(b)
If any part of an underpayment of tax is due to fraud or an undisclosed,
intentional disregard of rules and regulations, the full amount of
the tax may be assessed at any time.
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These periods of limitation shall have no effect whatsoever
on the imposition of liens.
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[Ord. 64-1995 § 14, passed 11-1-1995]
The tax imposed by this article 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 City,
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 article, said lien
to begin at the time when the tax under this article is due and payable,
and continue until discharge by payment, or in accordance with the
law, and the City Solicitor is authorized to file a municipal or tax
claim in the Court of Common Pleas of Erie 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. 64-1995 § 15, passed 11-1-1995]
The City Department of Administration and Finance 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 by the Pennsylvania
Department of Revenue under 72 P.S. § 8101-C et seq. are
incorporated into and made a part of this article.
[Ord. 64-1995 § 16, passed 11-1-1995]
Should any section, Subsection, sentence, clause or phrase of
this article be declared invalid by a court of competent jurisdiction,
such decision shall not affect the validity of this article in its
entirety or of any part thereof other than that declared to be invalid.
[Ord. 64-1995 § 17, passed 11-1-1995]
Any person who violates any provision of this article shall
be guilty of a summary offense and upon conviction thereof shall be
sentenced to pay a fine not exceeding $600 and/or imprisonment not
exceeding 90 days for each offense, in addition to any other penalties
provided by law and shall be required to pay the amount of tax due
together with interest, as provided in this article.
