[Adopted 6-18-2007 by Ord. No. 436[1] (Ch. 134, Art. IX, of the 1982 Code)]
[1]
Editor's Note: This ordinance also superseded
the real estate transfer tax adopted 6-18-2007 by Ord. No. 436.
The Township of Muhlenberg 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 1% of the value of the selling price or consideration
of real estate or interest in such real estate transferred and situate
within the Township of Muhlenberg. The Berks County Recorder of Deeds
shall collect this realty transfer tax.
The tax imposed by this article 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, the Township of Muhlenberg, 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.
This realty transfer tax shall continue in full
force on a calendar-year basis without annual reenactment, unless
the rate of this tax is hereinafter changed, and if this realty transfer
tax is included within any annual tax ordinance for the Township of
Muhlenberg, such inclusion will not constitute a reenactment of this
article but only a recognition of its continuing in force.
