[Adopted 3-19-2008 by Ord. No. 2788[1]]
[1]
Editor's Note: This ordinance superseded former Part 2, Realty Transfer Tax, adopted 7-31-1972 as Ch. XXVI, Part 2, of the 1972 Code and amended in itw entirety 6-22-1987 by Ord. No. 2294, as further amended. This ordinance also stated that its provisions shall become effective on and be applicable to any document made, executed, delivered, accepted or presented for recording on or after 3-19-2008.
The Borough of Wilkinsburg imposed a realty
transfer tax at a rate of 1% as authorized under the provisions of
Article XI-D of the Tax Reform Code of 1971[1] and as provided for in Chapter 237, Article II, of the Codified Ordinances of the Borough of Wilkinsburg.
[1]
Editor's Note: See 72 P.S. § 7101
et seq.
The tax imposed under § 237-18 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,"[1] provided that if the correct amount of the tax is not
paid by the last date prescribed for timely payment, the Borough of
Wilkinsburg, 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.
[1]
Editor's Note: See 53 P.S. § 6901
et seq.
Any tax imposed under § 237-18 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 the lesser of the interest rate imposed upon delinquent commonwealth taxes as provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176) (72 P.S. § 806), as amended, known as "The Fiscal Code," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
