This article shall be known and may be cited as "The Local Real Estate Transfer Tax Ordinance of the Borough of West Leechburg."
[Adopted 2-11-1987 by Ord. No. 218 (Ch. XXIII, Part 3B, of the 1970 Code)]
A.
Imposition. For general revenue purposes, the Borough of West Leechburg, under authority of Section 1101-D of the Tax Reform Code of 1971 (1971, P.L. 6, No. 2) as amended by the Act of July 2, 1986, P.L. 318, No. 77,[1] imposes a tax as prescribed by Subsection B of this section upon the transfer of real estate or an interest in real estate within the Borough.
[1]
Editor's Note: See 72 P.S. § 8101-D.
B.
Rate and applicability. 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 of the transaction, a tax at the rate of 1% of the value of the real estate represented by that 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 the document, or within 30 days of becoming an acquired company.
C.
Scope and intent. This article does not, is not intended to, nor shall it be construed in any way to amend, modify, limit, restrict, affect, supersede, preempt, reenact or restate Article IV of this chapter, the Borough's Real Estate Transfer Tax Ordinance, as enacted January 10, 1973. This article, as hereby enacted, is intended solely to impose a tax on those classes of transfers and transactions now taxable under Article XI-C, Realty Transfer Tax, of the Tax Reform Code of 1971 (1971 P.L. 6 No. 2), as last amended by the Act of 1986 P.L. 318 No. 77,[2] and not previously taxable under Article IV. To the extent that a transfer is taxable under Article IV, it shall continue to be taxable under Article IV, and shall not be subject to the tax imposed under this article. Article IV shall remain in full force and effect from and after the enactment of this article.
[2]
Editor's Note: See 72 P.S.§ 8101-C et seq.
Those provisions of Article XI-C of the Tax Reform Code of 1971, as amended through the Act of 1986 P.L. 318 No. 77,[1] dealing with the levy of a real estate transfer tax, and scope, extent and applicability of the tax, are incorporated into and made a part of this section by reference, and shall be considered a part of this article just as if those portions of the law had been inserted verbatim into this article as separate sections, subsections and/or paragraphs of this article. Provided:
A.
The provisions so to be incorporated by reference are those dealing with, but not necessarily limited to, the subjects of definitions, exempt parties, excluded transactions, acquired companies, credits against tax, proceeds of judicial sales and civil penalties; and
[1]
Editor's Note: See 72 P.S.§ 8101-C et seq.
The tax imposed under this article shall be administered, collected and enforced under the Local Tax Enabling Act (1965 P.L. 1257 No. 511, as amended).[1] By resolution, Borough Council shall designate and appoint a Local Realty Transfer Tax Administrator who shall be charged with enforcement and collection of the tax and who may promulgate and enforce reasonable regulations for enforcement and collection, provided 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.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Should any section, subsection, sentence, clause or phrase of this article be declared invalid by a court of competent jurisdiction, that decision shall not affect the validity of this article in its entirety or of any part of this article other than that declared to be invalid.