[Adopted 1-16-2007 by Ord. No. 882]
The transfer tax heretofore imposed by the Borough of East Pittsburgh
on the transfer of real estate within the Borough, Ordinance No. 882,
is hereby reaffirmed and ordained anew. The tax is again imposed at
the rate of 1%.
The tax imposed here and all applicable penalties, costs and
interest shall be administered, collected and enforced under the Act
of December 31, 1965 (P.L. 1257, No. 511, as amended),[1] known as the "Local Tax Enabling Act." If the correct
amount of any tax due is not paid by the last date prescribed for
timely payment, East Pittsburgh Borough, pursuant to Section 1102-D
of the Tax Reform Code of 1971 (72 P.S. § 8102-D) authorizes,
empowers and directs the PA Department of Revenue to determine, collect
and enforce the tax with all interest, penalties and costs.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
Any tax imposed under this article 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 rate of interest shall be the equivalent
of the interest rate imposed by the Commonwealth of PA, pursuant to
72 P.S. § 806 and the Municipal Claims and Tax Liens Act.
This article shall take effect immediately for instruments or
documents made, executed, delivered, accepted or presented for recordation.
