[Adopted 12-29-1980 by Ord. No. 80-15]
This article shall be known and may be cited
as the "Falls Township Construction Impact Tax Ordinance."
A.
ASSOCIATION
BUILDING PERMIT
BOARD
COMMERCIAL UNIT
CONSTRUCT
CONVERT
CORPORATION
GROSS FLOOR AREA
INDUSTRIAL UNIT
MOBILE HOME
MULTI-FAMILY RESIDENCE
MUNICIPALITY
PERSON
PLACE or PLACEMENT
RESIDENCE
RESIDENTIAL UNIT
SINGLE-FAMILY RESIDENCE
TAX
TOWNSHIP
TREASURER
The following words and phrases, when used in this
article, shall have the meanings ascribed to them in this section,
except in those instances where the context clearly indicates a different
meaning:
Any partnership, limited partnership or any other form of
unincorporated enterprise owned or conducted by two or more persons.
The permit, certificate, document, approval or authorization
required by Falls Township for a person to make improvements to real
estate, including the installation, assemblage or placement of mobile
homes, modular units or prefabricated units on residential sites.
The Falls Township Board of Supervisors.
A group of rooms within a structure separate and independent
from other room groups within the same structure, whether or not one
or more facilities are shared by the occupants of other room groups,
which is used for commercial purposes.
Any activity by a person in connection with the building,
erection, assembling, fabrication, placing or affixing an improvement
to real estate, including the installation, assemblage or placement
of mobile homes, modular units or prefabricated units on residential
sites.
Any activity whereby an improvement to real estate not heretofore
used as a residence is changed to a residence or whereby the number
of residential units within a residence are increased in number. Also,
any activity whereby an improvement to real estate not heretofore
used for a commercial or industrial purpose is changed to a commercial
or industrial use or whereby the number of commercial or industrial
units within a commercial or industrial use are increased in number.
A corporation or joint-stock association, organization under
the law of this commonwealth, the United States or any other state,
territory or foreign country or dependency, including but not limited
to banking institutions.
Total floor area in commercial and industrial units to include
basements, mezzanine, garages, porches, etc., as measured from outside
walls or from the center of an interior party wall, as the case may
be.
A group of rooms within a structure, separate and independent
from other room groups within the same structure, whether or not one
or more facilities are shared by the occupants of other room groups,
which is used for industrial purposes.
A transportle single-family dwelling, also known as an independent
trailer coach, used for nontransit residential purposes, which will
be connected to a piped water supply, sewerage facilities and electrical
services in a mobile home park.
A residence consisting of more than one residential unit
including semidetached houses, row houses, townhouses, condominiums,
apartment houses and the like.
Falls Township.
Every natural person, association, corporation, partnership,
condominium association or cooperative. Whenever used in any clause
prescribing or imposing a penalty, the term "person" as applied to
associations or cooperatives shall mean the partners or members thereof
and as applied to corporations, the officers thereof.
The installation of a completed structure such as a mobile
home or modular unit on a parcel of real property or the assemblage
on a parcel of real property of sections of a structure that have
been constructed off-site and brought to the real property for assemblage.
Any improvement to a real estate constructed and intended
as a place of residence for one or more persons, including single-family
and multifamily residences and mobile homes, but not including accommodations
for transient occupancy such as motels, hotels, tourists homes, hospitals
and convalescent homes.
A group of rooms within a residence for occupancy by one
or more persons separate and independant from other room groups within
the same residence, whether or not one or more facilities, such as
heating, toilet, laundry and the like, are shared by the occupants
of two or more room groups.
A residence consisting of a single residential unit.
The tax imposed, assessed and levied by this article.
Falls Township.
The Treasurer of Falls Township.
B.
Throughout this article, the singular shall include
the plural, and the masculine shall include the feminine and neuter.
A.
Residential.
(1)
Every person who applies for a building permit from Falls Township to construct and/or install a residence or to convert an improvement to real estate into a residence within the Township shall pay for and in respect of the privilege of making such application and of the transaction regarding same a tax at the rate set forth in Subsection D(1). The tax provided for by this subsection shall be due and payable at the time of issuance of such permit.
(2)
Where a building permit for the construction and/or installation of a residence or the conversion of an improvement to real estate into a residence was issued before the effective date of this article, and where work thereon is less than 1/2 completed before said effective date, or the mobile home is not yet installed in place and connected to utilities, then in all such cases the person so constructing such residence or converting an improvement to real estate into a residence within the Township shall pay for in respect of the privilege of constructing and or in-stalling a residence or converting an improvement to real estate into a residence and of the transaction regarding same a tax at the rate set forth in Subsection D(1) below. Where such construction and or installation or conversion has commenced but is less than 1/2 completed at the effective date of this article, such tax shall be due on the effective date of this article. For the purposes of this subsection, work on the construction of a residence or a conversion of an improvement to real estate into a residence is less than 1/2 completed where the construction or conversion has not been placed under roof or the mobile home has not been installed in place and connected to utilities.
B.
Commercial and industrial.
(1)
Every person who applies for a building permit from Falls Township to construct a commercial unit or an industrial unit or to convert an improvement to real estate into a commercial unit or industrial unit within the Township shall pay for in respect of the privilege of making such application and of the transaction regarding same a tax at the rate set forth in Subsection D(1) below. The tax provided for by this subsection shall be due and payable at the time of issuance of such permit.
(2)
Where a building permit for the construction of a commercial unit or industrial unit or the conversion of an improvement to real estate into a commercial unit or industrial unit was issued before the effective date of this article and where work thereon is less than 1/2 completed before said effective date, then, in all such cases, the person so constructing such commercial unit or industrial unit or converting an improvement to real estate into a commercial unit or industrial unit within the Township shall pay for in respect of the privilege of constructing a commercial unit or industrial unit or converting an improvement to real estate into a commercial unit or industrial unit and of the transaction regarding same a tax at the rate set forth in Subsection D(2) set below. Where such construction or conversion has commenced but is less than 1/2 completed at the effective date of this article, such tax shall be due on the effective date of this article. For the purposes of this subsection, work on the construction of a commercial unit or industrial unit or the conversion of an improvement on real estate into a commercial unit or industrial unit is less than 1/2 completed where the construction or conversion has not been placed under roof.
C.
Liability. As among the various persons who are involved
in the construction or conversion of improvements to real property
subject to the tax imposed by this article, the obligation to pay
the tax shall be upon the legal owner of the real estate upon which
the construction or conversion takes place.
D.
Rate.
(2)
There is hereby imposed a tax upon the privileges and transactions specified in Subsection B above at the rate of $0.30 for each square foot of gross floor area for each commercial or industrial unit to be constructed or to be added by conversion, with a minimum of $400 per unit and a maximum of $2,000 per unit.
(3)
The above rates shall be reduced by 1/3 for any residence,
commercial unit or industrial unit for which a building permit has
been obtained prior to the enactment of this article.
E.
Certificate of occupancy. No certificate of occupancy
shall be issued for any unit to be constructed or to be added by conversion
until such time as the tax imposed by this article has been collected.
F.
Date payable. The tax imposed by Subsections A(2) and B(2) above shall be payable within 60 days after the effective date of this article or upon issuance of a certificate of occupancy, whichever shall occur first, at which time if same is not paid the provisions of §§ 198-21 and 198-22 of this article shall be applicable.
A.
The Manager of the Township shall be and hereby is
appointed the collecting agent for the collection of the tax.
B.
The payment of the tax shall be evidenced by a receipt
setting forth the date and amount of payment, the name of the payee,
the location of the real property for which the tax is paid, the tax
parcel number, the number of units, the building permit number, the
gross floor area for commercial and industrial units and the signature
of the collecting agent.
C.
The collecting agent shall submit a written report
to the Treasurer on or before the tenth day of each month setting
forth the total amount of tax collected during the preceding month
and forward with such report a check for the amount of tax collected
during such period.
D.
The collecting agent is authorized and empowered to
prescribe, adopt and promulgate rules, regulation 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 and may appoint assistants to collect the tax and administer
this article, subject to the approval of the Board of Supervisors.
All taxes imposed by this article not paid when
due shall bear interest from the due date at the rate of 1 1/2% per
month until paid.
A penalty of 10% is hereby imposed upon all
taxes which are unpaid more than 30 days after they are due and payable
in accordance with the provisions of this article. Any penalties imposed
pursuant to the terms of this section shall be a penalty upon the
entire unpaid balance which shall include the tax plus any accumulated
interest to date.
All taxes imposed by this article, together
with interest from due date and the penalty thereon, may be recovered
as other debts of like character are now by law recoverable.
The tax, interest and penalty imposed by this
article shall become a lien upon the real estate upon which there
is a construction or conversion subject to the tax imposed by this
article, said lien to begin at the time when the tax is due and payable,
and continue until the discharge by payment or in accordance with
law; and the Solicitor of the Township is authorized to file a tax
claim for said tax in accordance with the provisions of the Municipal
Lien Act of 1923, as amended and supplemented.
A.
It shall be unlawful for any person to:
(1)
Obtain any building permit or commence or complete
the construction and/or installation or conversion of any residence,
commercial unit or industrial unit without first having paid the tax
imposed by this article; or
(2)
Obtain a certificate of occupancy without first having
paid the tax imposed by this article; or
(3)
Fail, neglect or refuse to comply with or violate
the rules and regulations prescribed, adopted and promulgated under
the provisions of this article.
B.
Any person convicted before a District Justice of
violating any of the provisions of this section shall be liable to
a fine not exceeding $300 for each and every offense and upon default
in the payment of same shall be subject to 30 days' imprisonment,
provided that the default in payment is not due to indigence or lack
of sufficient assets. The payment of such fine or the serving of such
imprisonment shall not relieve the person liable for such tax to pay
such tax, interest and penalties. Each day that an offense continues
shall constitute a separate violation of this section.