[Adopted 11-17-1969 by Ord. No. 539]
The following words 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:
A partnership, limited partnership, or any other form of
unincorporated enterprise owned or conducted by two or more persons.
A corporation or a joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory or foreign country or dependency, including
but not limited to banking institutions.
Any deed, instrument or writing whereby any lands, tenements
or hereditaments, situate within the Borough of Dravosburg, or any
interest therein, shall be granted, bargained, sold or otherwise conveyed
to a grantee, purchaser or any other person. The term does not include
wills, mortgages or leases.
Every natural person, association or corporation. Whenever
used in any section prescribing and imposing a penalty, the term "person,"
as applied to associations, shall mean the partners or members thereof,
and as applied to corporations, the officers thereof.
The Borough Secretary of the Borough of Dravosburg.
In the case of any document granting, bargaining, selling,
or otherwise conveying any land, tenement or hereditament, or interest
therein, the amount of the actual consideration therefor, including
liens or other encumbrances and ground rents, or a commensurate part
of the liens or other encumbrances and ground rents where such liens
or other encumbrances and ground rents also encumber or are a charge
against other lands, tenements or hereditaments; provided that, where
such document shall set forth a small or nominal consideration, the
"value" thereof shall be determined from the price set forth in or
actual consideration for the contract of sale, or, in the case of
a gift, from the actual monetary worth of the property granted, bargained,
sold, or otherwise conveyed, which in either event, shall not be less
than the assessment of such property made by the Allegheny County
Board of Property Assessment, Appeals and Review.
A tax is imposed on the transfer of real property,
or any interest therein, situate within the Borough of Dravosburg,
regardless of where the instruments making the transfers are made,
executed or delivered or where the actual settlements on such transfers
take place. On and after the effective date of this article, every
person who makes, executes, issues and delivers any document, or in
whose behalf any document is made, executed, issued and delivered,
shall be subject to pay a tax of 1% equivalent to $1 on every $100
or fraction thereof of the value of the property represented by such
document, which tax shall be payable at the time of the making, execution,
issuance or delivery of such document; provided, however, that if
any other political subdivision, having the power to do so, should
impose the same tax for the same year or part of the same year under
the authority of "The Local Tax Enabling Act," Act No. 511, approved
December 31, 1965,[2] then the tax levied herein shall, during the time such
duplication of the tax exists, be 1/2 of the rate, as above limited,
and such 1/2 rate shall become effective by virtue of the requirements
of said Act from the day such duplication becomes effective without
any action on the part of the political subdivision imposing the tax
under the authority of said Act. Where any lands, tenements, or hereditaments
are situate partly within and partly without the boundaries of the
Borough of Dravosburg, the tax shall be paid on the value of the portion
of the lands, tenements or hereditaments situated within the Borough
of Dravosburg.
The payment of the tax shall be evidenced by
the affixing of a documentary stamp or stamps by adhesion to every
document by the person making, executing, issuing or delivering such
document. The person so affixing such stamps shall write or stamp
or cause to be written or stamped thereon the initials of his name
and the date upon which such stamps are affixed, so that such stamps
may not again be used; provided, however, that the Secretary may prescribe
other methods of cancellation.
Where the document does not set forth the true,
full and complete value thereof, the value shall be as set forth in
the affidavit accompanying the document prepared for the Commonwealth
of Pennsylvania in accordance with the Act of December 27, 1951, P.L.
1742,[1] or any amendments or reenactments thereof.
[1]
Editor's Note: See 72 P.S. § 8101-C
et seq.
A.
The Secretary shall prescribe, prepare and furnish
stamps of such denominations and quantities as may be necessary for
the payment of the tax imposed by this article. The Secretary shall
make provisions for the sale of such stamps in such places as he may
determine necessary and proper. The Secretary may appoint a person
within or without the Borough of Dravosburg as agent for the sale
of such stamps.
B.
The Secretary is hereby charged with enforcement of
this article and is authorized and empowered to adopt rules and regulations
relating to any matter pertaining to the administration and enforcement
of this article, including but not limited to the method to be used
in evidencing payment of the tax.
The Secretary may sue for the recovery of taxes
due and unpaid under this article.
If for any reason the tax is not paid when due,
interest at the rate of 6% per annum on the amount of said tax, and
an additional penalty of 1/2 of 1% of the amount of the unpaid tax
for each month or fraction thereof during which the tax remains unpaid,
shall be added and collected. Where suit is brought for the recovery
of the tax, the person liable shall, in addition, be liable for the
costs of collection and the interest and penalties herein imposed.
Documents effecting transfers between husband
and wife, transfer between parent and child or the spouse of such
child and documents effecting transfers by political subdivisions
or public authorities shall not be subject to the tax.
It shall be unlawful for any person to:
A.
Make, execute, issue and deliver, or cause to be made,
executed, issued and delivered, any document without the full amount
of the tax thereon being duly paid; or
B.
Fraudulently cut, tear or remove from a document any
documentary stamp; or
C.
Fraudulently affix to any document upon which a tax
is imposed by this article any documentary stamp, which has been cut,
torn or removed from any other document upon which a tax is imposed
by this article, or any documentary stamp of insufficient value, or
any forged or counterfeit stamp, or any impression of any forged or
counterfeit stamp, die, plate or other article; or
D.
Willfully remove or alter the cancellation marks of
any documentary stamp, or restore any such documentary stamp with
intent to use or cause the same to be used after it has already been
used, or knowingly buy, sell, offer for sale, or give away any such
altered or restored documentary stamp to any person for use, or knowingly
use the same; or
E.
Knowingly have in his possession any altered or restored
documentary stamp which has been removed from any document upon which
a tax is imposed by this article, provided that the possession of
such stamp shall be prima facie evidence of an intent to violate the
provisions of this clause; or
F.
Knowingly or willfully prepare, keep, sell, offer
for sale, or have in his possession any forged or counterfeit documentary
stamps.
Any person who violates any of the provisions
of this article shall, upon conviction thereof before the Mayor or
District Justice, be sentenced to pay a fine of not more than $600,
plus costs of prosecution, and, in default of payment of such fine
and costs, to imprisonment for a term not to exceed 30 days. The penalties
imposed under this section shall be in addition to any other penalty
imposed by any other section of this article.
[Added 12-19-2006 by Ord. No. 06-04[1]]
Imposition of tax. The Council of the Borough
of Dravosburg hereby 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%.
[1]
Editor's Note: This ordinance provided that
it shall become effective 10-5-2005.
[Added 12-19-2006 by Ord. No. 06-04]
The tax imposed under § 270-28.1 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 Borough of Dravosburg, 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.
[Added 12-19-2006 by Ord. No. 06-04]
Any tax imposed under § 270-28.1 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 interest rate shall be 10% per annum.
