[Adopted 2-6-1967; approved by the Mayor 2-16-1967(Ch. 82 of the 1972 Code)]
The following words, terms or phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:
ASSOCIATION
Any partnership, limited partnership or other form of unincorporated enterprise owned, operated or conducted by two or more persons.
BOROUGH
The Borough of Swoyersville, Pennsylvania.
DEED
Any document, instrument or writing whereby any lands or interest in lands, tenements or hereditaments within the Borough of Swoyersville shall be granted, bargained, sold or otherwise conveyed to the grantee, purchaser or any person, but does not include wills, mortgages and leases or the exempted transactions as provided in Section 2 of the Local Tax Enabling Act,[1] its supplements and amendments which are incorporated herein by reference.
GRANTEE
The person named in the deed as party grantee.
GRANTOR
The person named in the deed as party grantor.
PERSON
Every natural person, copartnership, association or corporation. Whenever it is used in any clause prescribing or imposing a penalty, the term "person" as applied to copartnerships or associations shall mean the partners or members thereof and, as applied to corporations, the officers and directors thereof.
SECRETARY
The Secretary of the Borough of Swoyersville, Pennsylvania.
TAX
The tax levied, assessed and imposed by this article.
TRANSFERRING
The change of ownership or title to real property or any interest in real property from the grantor to the grantee, and which property is situate in the Borough of Swoyersville, regardless of where the deed is made, executed, delivered, accepted or where the actual settlement takes place.
VALUE
The gross sale price of the real estate involved in the transfer, which shall be the sum of the actual cash paid, the market value of the property exchanged, the amount of past obligations canceled or satisfied, the amount of purchase money obligations given, if any, and the amount due on all liens, mortgages and other encumbrances under and subject to which the transfer is made.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
This article shall be cited as the "Borough of Swoyersville Real Estate Transfer Tax Ordinance," and the tax herein and hereby imposed shall be designated as the "Borough of Swoyersville Real Estate Transfer Tax."
A tax for general revenue purposes is hereby imposed upon the privilege of transferring any real property or any interest in real property situate wholly or partly within the Borough of Swoyersville, Pennsylvania, at the rate of 1% of the value of the real property or any interest transferred. Where the transfer involves real property situate partly within and partly without the boundaries of the Borough, the tax so levied shall be only on that part of the value apportioned to the part of said real property or interest in real property within the boundaries of the Borough.
The tax shall be due and paid by either the grantor or the grantee pursuant to any agreement made by them; however, should the tax not be paid, the grantee shall become liable therefor and remain liable until the tax, penalty and interest have been paid or discharged according to the provisions of this article.
A. 
On and after the effective date of this article, every grantor or his agent, or every grantee or his agent, in any transfer taxable hereunder shall, prior to the delivery or acceptance of the deed, place thereon a certificate signed by him, or for him by a title insurance company, licensed real estate broker or attorney at law, which shall set forth the value of the real property or interest in real property transferred, the amount of real estate transfer tax imposed hereby, that the same has been paid and the date of payment. No grantee or his agent shall offer for recording or record any deed in the Office of the Recorder of Deeds of Luzerne County, Pennsylvania, which deed does not contain said certificate, nor unless the tax hereby imposed shall first have been paid.
B. 
No Recorder of Deeds shall accept for recording any deed that is not properly stamped in accordance with the provisions of this article.
The certificate to be attached to said deed shall be in substantially the following form:
CERTIFICATE OF VALUE
NOW, . . . . . . (date) . . . . . ., it is hereby certified that the value (as defined by the Borough of Swoyersville Real Estate Transfer Tax Ordinance) of the real property or any interest in real property transferred by this deed as described herein is $____, The amount of the Transfer Tax is $ _____, and has been paid.
Receipt of $ __________ is hereby acknowledged. _____ (date) _____
Recorder
The real estate transfer tax shall become due and payable at the time of the delivery of the deed; and in any instance where the grantor or his agent does not pay the tax at the time of the delivery of the deed, the tax shall become due and payable by the grantee at the time of acceptance of the deed by him or his agent.
The real estate transfer tax shall be paid to the Recorder of Deeds, who shall account for the tax collected to the Borough Secretary. In the event the tax is collected by the Recorder of Deeds, a commission of 1% of the amount of tax collected shall be retained by the Recorder of Deeds as compensation for his services.
A. 
The tax, interest and penalties, if any, shall be paid to the Secretary, who is hereby charged with the collection thereof from the Recorder of Deeds.
B. 
The Secretary shall collect on behalf of the Borough all taxes, interest and penalties received, collected or recovered hereunder, in the same manner as other taxes are collected by the Borough, and pay over the same to the Borough. All payments made by the Secretary to the Borough shall be accompanied by an accurate written report of the collections transmitted by the Recorder of Deeds.
C. 
The Secretary is authorized and empowered to prescribe, adopt and promulgate rules, regulations and forms relating to any matter or thing pertaining to the administration and enforcement of this article and the collection of the tax, interest and penalties hereby imposed, subject to the approval of the Council of the Borough of Swoyersville.
All taxes imposed by this article not paid within 10 days after the due date shall bear interest from the due date at the rate of 1/2 of 1% per month until paid, and, in addition, a penalty of 10% of the tax is hereby imposed for failure to pay said tax within 10 days after the due date.
The tax, together with interest and penalties, hereby imposed, when due and unpaid, shall be a lien upon the real property within the boundaries of the Borough, which is the subject of transfer, said lien to be effective as of the date when the tax became due hereunder, and said lien shall continue until discharged by payment or as provided by law. The Solicitor of the Borough is hereby authorized and empowered to file a lien or claim or otherwise proceed according to law for the collection of any unpaid tax, interest or penalty hereunder.
It shall be unlawful for any person falsely or fraudulently to do any act or make any return, statement or certificate under this article or to fail to pay the tax, interest and penalty, if any, imposed by this article.
[Amended 12-16-1972 by Ord. No. 21-1972]
Any person who shall fail, neglect or refuse to comply with any of the provisions of this article, in addition to any other penalty herein provided, upon summary conviction before a Magisterial District Judge, shall be subject to a fine not to exceed $100 and costs of prosecution for each and every offense, and further shall be required to pay the amount of the tax, together with all interest and penalties, or imprisonment for not more than 30 days.