Source: https://ecode360.com/30832596
Timestamp: 2020-07-10 23:38:57
Document Index: 302523844

Matched Legal Cases: ['§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 24', '§ 1', '§ 1', '§ 6901', '§ 8101', '§ 2', '§ 24', '§ 3', '§ 4', '§ 5', '§ 501', '§ 501', '§ 6', '§ 24', '§ 7', '§ 8', '§ 9', '§ 10', '§ 11', '§ 24', '§ 11011', '§ 12', '§ 13', '§ 1111', '§ 8111', '§ 14', '§ 8101', '§ 15', '§ 2', '§ 7101', '§ 806', '§ 806', '§ 7101', '§ 24', '§ 1102', '§ 8102', '§ 16', '§ 1', '§ 6924', '§ 6901', '§ 6924', '§ 2', '§ 5007', '§ 1937', '§ 1937', '§ 3', '§ 4', '§ 5', '§ 6', '§ 7', '§ 9']

Township of Honey Brook, PA Taxation; Special
§ 24-101 Tax Levied; Title.
§ 24-103 Imposition of Tax.
§ 24-104 Exempt Parties.
§ 24-105 Excluded Transactions.
§ 24-106 Documents Relating to Associations, Corporations and Acquired Companies.
§ 24-107 Credits Against the Transfer Tax.
§ 24-108 Proceeds of Judicial Sale.
§ 24-109 Real Estate or Interest Therein Partially Located in the Township.
§ 24-110 Statement of Value.
§ 24-111 Recorder of Deeds as Agent for the Township.
§ 24-112 Documentary Stamps or Other Evidence of Payment.
§ 24-113 Determination of Additional Tax Due or Redetermination.
§ 24-114 Township Secretary as Enforcement Officer.
§ 24-115 Collection of Delinquent Transfer Taxes and the Imposition of Interest and Penalties.
§ 24-116 Violations.
§ 24-201 Definitions.
§ 24-202 Imposition of Tax.
§ 24-203 No Exemption From Tax.
§ 24-204 Individual Tax Returns and Payments.
§ 24-205 Employer Withholding, Remittance, and Tax Returns.
§ 24-206 Tax Collector.
§ 24-207 Interest, Penalties, Costs, and Fines.
§ 24-208 Purpose/Repeal.
Township of Honey Brook, PA / Municipal Code
[Ord. 33-1986, 12/4/1986, § 1; as amended by Ord. 122-2006, 12/15/2006; and by Ord. 124-2007, 2/21/2007, § 1]
Pursuant to the authority contained in the Local Tax Enabling Act, Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901 et seq., and Article XI-D of the Tax Reform Code of 1971, 72 P.S. § 8101-D et seq., a tax for the purpose of providing revenue for general township purposes is hereby levied, assessed and imposed upon the transfer of real property or an interest in real property within the limits of Township, regardless of where the instruments making the transfers are made, executed or delivered or where the actual settlements on the transfer take place, at the rate of 1% of the amount of the value of said real property or interest therein, as herein defined.
This Part shall be known and may be cited as the "Honey Brook Township Realty Transfer Tax Ordinance."
[Ord. 33-1986, 12/4/1986, § 2]
The following words when used in this Part shall have the meanings ascribed to them in this section:
Real estate company is an acquired company upon a change in the ownership interest in the company, however, effected, if the change: (1) does not affect the continuity of the company; and (2) of itself or together with prior changes has the effect of transferring, directly or indirectly, 90% or more of the total ownership interest in the company within a period of three years.
A partnership, limited partnership, or any other form of unincorporated enterprise, owned or conducted by two or more persons other than a private trust or decedent's estate.
A corporation, joint stock association, business trust or banking institution which is organized under the laws of the Commonwealth of Pennsylvania, the United States, or any other state, territory, or foreign country, or dependency.
Any deed, instrument or writing which conveys, transfers, demises, vests, confirms or evidences any transfer or demise of title to real estate, but does not include wills, mortgages, deeds of trust or other instruments of like character given as security for a debt and deeds of release thereof to the debtor, land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid or any cancellation thereof unless the consideration is payable over a period of time exceeding 30 years or instruments which solely grant, vest or confirm a public utility easement .A document shall also include a declaration of acquisition required to be presented for recording pursuant to § 24-106, Subsection 1B, hereof.
A corporation of which at least 75% of its assets are devoted to the business of agriculture and at least 75% of each class of stock of the corporation is continuously owned by members of the same family. The business of agriculture shall not be deemed to include; (1) recreational activities such as, but not limited to, hunting, fishing, camping, skiing, show competition or racing; (2) the raising, breeding or training of game animals or game birds, fish, cats, dogs or pets or animals intended for use in sporting or recreational activities; (3) fur farming; (4) stockyard and slaughterhouse operations; (5) manufacturing or processing operations of any kind; (6) with respect to real estate acquired after February 16, 1986, a family farm corporation is an acquired company when, because of voluntary or involuntary dissolution, it ceases to be a family farm corporation or when, because of issuance or transfer of stock or because of acquisition or transfer of assets that are devoted to the business of agriculture, it fails to meet the minimum requirements of a family farm corporation under this act.
Every natural person, association, or corporation. Whenever used in any clause prescribing and imposing a fine or imprisonment or both, the term "person" as applied to associations, shall include the responsible members or general partners thereof, and as applied to corporations, the officers thereof.
Any lands, tenements or hereditaments within the Commonwealth of Pennsylvania, including, without limitation, buildings; structures, fixtures, mines, minerals, oil, gas, quarries, spaces with or without upper or lower boundaries, trees and other improvements, immovables or interests which by custom, usage or law pass with a conveyance of land, but excluding permanently attached machinery and equipment in an industrial plant.
A corporation association which is primarily engaged in the business holding, selling or leasing real estate 90% or more of the ownership interest in which is held by 35 or fewer persons and which: (1) derives 60% or more of its annual gross receipts from the ownership or disposition of real estate; or (2) holds real estate, the value of which comprises 90% or more of the value of its entire tangible asset holdings exclusive of tangible assets which are freely transferable and actively traded on an established market.
Any interest in real estate enduring for a fixed period of years but which, either by reason of the length of the term or the grant of a right to extend the term by renewal or otherwise, consists of a group of rights approximating those of an estate in fee simple, life estate or perpetual leasehold, including without limitation, a leasehold interest or possessory interest under a lease or occupancy agreement for a term of 30 years or more or a leasehold interest or possessory interest in real estate in which the lessee has equity; provided, however, in determining the term of a lease, it shall be presumed that a right or option to renew or extend a lease will be exercised if the rental charge to the lessee is fixed or if a method for calculating the rental charge is established.
In the case of any bona fide sale of real estate at arm's length for actual monetary worth, the amount of the actual consideration therefor, paid or to be paid, including liens or other encumbrances thereon existing before the transfer and not removed thereby, whether or not the underlying indebtedness is assumed, and ground rents, or a commensurate part thereof where such liens or other encumbrances and ground rents also encumber or are charged against other real estate provided, that where such documents shall set forth a nominal consideration, the "value" thereof shall be determined from the price set forth in or actual consideration for the contract of sale.
In the case, of a gift, sale by execution upon a judgment or upon the foreclosure of a mortgage by a judicial officer, transactions without consideration or for consideration less than the actual monetary worth of the real estate, a taxable lease, an occupancy agreement, a leasehold or possessory interest, any exchange of properties, or the real estate of an acquired company, the actual monetary worth of the real estate determined by adjusting the assessed value of the real estate for local real estate tax purposes for the common level ratio of assessed values to market values of the taxing district as established by the State Tax Equalization Board, or a commensurate part of the assessment where the assessment includes other real estate.
In the case of an easement or other interest in real estate, the value of which is not determinable under Subsection (1) or (2), the actual monetary worth of such interest.
[Ord. 33-1986, 12/4/1986, § 3]
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 thereof, or for and in respect of the vellum parchment or paper upon which such document is written or printed, a tax payable to the Township, Chester County, Pennsylvania, at the rate of 1% of the value of the real estate represented by such 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 such document or within 30 days of becoming an acquired company.
[Ord. 33-1986, 12/4/1986, § 4]
The United States, the Commonwealth of Pennsylvania or any of their instrumentalities, agencies or political subdivisions shall be exempt from payment of the tax imposed by this Part. The exemption of such governmental bodies shall not, however, relieve any other party to a transaction from liability for the tax.
[Ord. 33-1986, 12/4/1986, § 5]
The tax imposed by this Part shall not be imposed upon the following transactions:
A transfer to the commonwealth or to any of its instrumentalities, agencies or political subdivisions by gift, dedication or deed in lieu of condemnation or deed of confirmation in connection with condemnation proceedings, or a reconveyance by the condemning body of the property condemned to the owner of record at the time of condemnation, which reconveyance may include property line adjustments provided said reconveyance is made within one year from the date of condemnation.
A transfer between husband and wife, between persons who were previously husband and wife who have since been divorced, provided the property or interest therein subject to such transfer was acquired by the husband and wife or husband or wife prior to the granting of the final decree in divorce, between parent and child or the spouse of such child, between brother or sister or spouse of a brother or sister and brother or sister or the spouse of a brother or sister and between a grandparent and grandchild or the spouse of such grandchild, except that a subsequent transfer by the grantee within one year shall be subject to tax as if the grantor were making such transfer.
For no or nominal actual consideration between principal and agent or straw party.
From or to an agent or straw party where, if the agent or straw party were his principal, no tax would be imposed under this Part.
A transfer from a corporation or association of real estate held of record in the name of the corporation or association where the grantee owns stock or the corporation or an interest in the association in the same proportion as his interest in or ownership of the real estate being conveyed and where the stock of the corporation or the interest in the association has been held by the grantee for more than two years.
A transfer to a conservancy which possesses a tax-exempt status pursuant to § 501(c) of the Internal Revenue Code of 1954 [68A Stat .3, 26 U.S.C. § 501(c)(3)] and which has as its primary purpose preservation of land for historic, recreational, scenic, agricultural or open-space opportunities.
Leases for the production or extraction of coal, oil, natural gas or minerals and assignments thereof. In order to exercise any exclusion provided in this section, the true, full and complete value of the transfer shall be shown the statement of value. For leases of coal, oil, natural gas minerals, the statement of value may be limited to an explanation of the reason such document is not subject to tax under this Part.
[Ord. 33-1986, 12/4/1986, § 6]
Except as excluded in § 24-105 hereof, documents which make, confirm or evidence any transfer or demise of title to real estate between associations or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purposes of this Part, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
[Ord. 33-1986, 12/4/1986, § 7]
Where there is a transfer of a residential property by a licensed real estate broker which property was transferred to him within the preceding year as consideration for the purchase of other residential property, a credit for the amount of the tax paid at the time of the transfer to him shall be given to him toward the amount of the tax upon the transfer.
Where there is a transfer of real estate which, is demised by the Grantor, a credit for the amount of the tax paid at the time of the demise shall be given the grantor toward the tax due upon the transfer.
Where there is a conveyance by deed of real estate which was previously sold under a land contract by the grant or, a credit for the amount of tax paid at the time of the sale shall be given the grantor toward the tax due upon the deed.
If the tax due upon the transfer is greater than the credit given under this section, the difference shall be paid. If the credit allowed is greater than the amount of tax due, no refund or carry over credit shall be allowed.
[Ord. 33-1986, 12/4/1986, § 8]
The tax herein imposed shall be fully paid, and have priority out of the proceeds-of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or cost of the sale and of the writ upon which the sale is made, and the sheriff or other officer conducting such sale shall pay the tax herein imposed out of the first monies paid to him in connection therewith. If the proceeds of the sale are insufficient to pay the entire tax herein imposed, the purchaser shall be liable for the remaining tax.
[Ord. 33-1986, 12/4/1986, § 9; as amended by Ord. 122-2006, 12/15/2006]
Where real estate or an interest in real estate lying partly within the boundaries of Township and partly without said boundaries is transferred, the tax herein imposed shall be calculated upon such portion of the value as shall be represented by the portion of the real estate or interest therein lying within the boundaries of the Township as determined by the Realty Transfer Tax Statement of Value filed with the Recorder of Deeds, or if no such filing is required, by affidavit of the transferor, or as separately stated in the document of transfer; provided, however, such value shall in no event be less than the highest assessed valuation for local tax purposes placed upon the real estate or the interest in the real estate in the assessment of the property within the Township.
[Ord. 33-1986, 12/4/1986, § 10]
Every document lodged with or presented to the Recorder of Deeds of Chester County for recording shall set forth therein and as a part of such document the true, full and complete value thereof. When the full, complete and actual consideration for the transfer which is subject to the tax is not set forth in the document, the person liable for the tax shall, contemporaneously with the filing of the document, file with the Recorder of Deeds a "Realty Transfer Tax Statement of Value" identical to that promulgated by the Department of Revenue of the Commonwealth of Pennsylvania or, in the instance of an "acquired company," a "Realty Transfer Tax Declaration of Acquisition" identical to that promulgated by the Department of Revenue of the Commonwealth of Pennsylvania. The provisions of this section shall not apply to any excludable real estate transfers which are exempt from taxation based on family relationship.
[Ord. 33-1986, 12/4/1986, § 11; as amended by Ord. 122-2006, 12/15/2006]
The tax imposed hereby, including any amount payable to the Township based on a redetermination of the amount of tax due by the Commonwealth of Pennsylvania pursuant to § 24-113 hereof, shall be collected by the Recorder of Deeds of Chester County who shall act as agent for the Township in the collection of the transfer tax as provided in 16 P.S. § 11011-6, as amended. The tax thus collected shall be payable by the Recorder to the Treasurer of Township at least monthly or at such other intervals as the Township and the Recorder of Deeds shall mutually determine.
[Ord. 33-1986, 12/4/1986, § 12]
The payment of the tax imposed by this Part when received by the Recorder of Deeds shall be evidenced by the affixing of a documentary stamp or stamps or other evidence of payment as approved by the Pennsylvania Department of Revenue.
[Ord. 33-1986, 12/4/1986, § 13; as amended by Ord. 122-2006, 12/15/2006]
In the event a determination or redetermination of transfer tax due is made by the Pennsylvania Department of Revenue pursuant to § 1111-C of Act 1986-77,72 P.S. § 8111-C, such determination or redetermination shall be deemed to have been also made by the Secretary of Township, and there shall be due and owing to the Township, as additional transfer tax, the amount determined or redetermined by the Department to be due the Commonwealth of Pennsylvania. Upon a redetermination of the amount of realty transfer tax due by the Commonwealth of Pennsylvania, the Recorder shall rerecord the document only when the transfer tax imposed by this Part has been paid.
[Ord. 33-1986, 12/4/1986, § 14; as amended by Ord. 122-2006, 12/15/2006]
The Secretary of Township is hereby charged with the enforcement of the provisions of this Part and is hereby authorized and empowered to prescribe, adopt and enforce rules and regulations relating to the registration and notation of transactions, the collection of transfer taxes, interest and penalties due hereunder, the prosecution of violations hereunder, and any other matter pertaining to the administration and enforcement of the provisions of this Part; provided, however, the regulations which have been promulgated by the Pennsylvania Department of Revenue under 72 P.S. § 8101-C et seq., as the same are from time to time amended, are incorporated into and made a part of this Part, and shall be deemed to have been adopted by the Township Secretary.
[Ord. 33-1986, 12/4/1986, § 15; as amended by Ord. 124-2007, 2/21/2007, § 2]
Any tax imposed 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 § 806 of the Act of April 9, 1929, P.L. 343, No. 176, 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.
The transfer tax when due and unpaid, together with all interest and penalties thereon, shall be a lien in favor of the Township on the real estate or interest in the real estate which is described in the document on which the tax is imposed, and upon any other property, both real and personal, of the person failing to pay the tax due, after said lien has been entered and docketed of record by the Prothonotary of Chester County in accordance with the Municipal Claims and Tax Liens Law, 53 P.S. § 7101 et seq.
The tax imposed under § 24-101 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 Township, pursuant to § 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.
[Ord. 33-1986, 12/4/1986, § 16; as amended by Ord. 122-2006, 12/15/2006]
Accept or present for recording or cause to be accepted or presented for recording any document, without the full amount of the tax thereon being duly paid.
Fail, neglect or refuse to comply with or violate the provisions of this Part or the rules and regulations prescribed, adopted and promulgated by the Secretary under the provisions of this Part.
Any person, partnership or corporation who or which has violated or permitted the violation of any provision of this Part, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, shall pay a judgment of not more that $600 plus all court costs. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by a magisterial district judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure, at which time, in addition to any penalties, the violator shall be liable for any attorney's fees and costs incurred by the Township. Each day that a violation continues or each section of this Part which shall be found to have been violated shall constitute a separate violation.
[Ord. 154-2010, 11/10/2010, § 1]
All terms defined in the Local Tax Enabling Act, 5 P.S. § 6924.101 et seq., shall have the meanings set forth therein. The following terms shall have the meanings set forth herein:
The Board of Supervisors of Honey Brook Township.
The taxable amount as defined by the Pennsylvania Department of Revenue and/or the Federal Internal Revenue Service.
The Local Tax Enabling Act, 53 P.S. § 6901 et seq., while such numbering and provisions remain in effect under Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et seq., when such numbering and provisions become effective under Act 32, and as amended in the future.
The tax imposed by the enactment.
Honey Brook Township.
[Ord. 154-2010, 11/10/2010, § 2]
General Purpose Resident Tax. The Taxing Authority hereby imposes a tax for general revenue purposes at the rate of 0.5% on earned income and net profits of individual resident of the Taxing Authority.
Open Space Municipal Resident Tax. In addition to the tax levied for general revenue purposes, the Taxing Authority hereby imposes a tax for expenses related to open space lands under 32 P.S. § 5007.1 at the rate of 0.5% on earned income and net profits of individual residents of the Taxing Authority. This tax for open space lands was previously authorized by voter referendum.
General Purpose Municipal Nonresident Tax. The Taxing Authority also imposes a tax for general revenue purposes at the rate of 0.5% on earned income and net profits derived by an individual who is not a resident of the Taxing Authority from any work, business, profession, or activity of any kind engaged in within the boundaries of the Taxing Authority.
Combined Tax Rate Applicable to Residents. Currently, the total rate applicable to residents of the Taxing Authority, including the tax imposed by the school district and municipality in which the individual resides, is 1.5%.
Municipal Tax Rate Applicable to Nonresidents. Currently, the total rate applicable to non-residents working within the Taxing Authority based on the municipal non-resident tax rate is 0.5%.
Local Tax Enabling Act Applicable. The tax is imposed under authority of the Local Tax Enabling Act, and all provisions thereof that relate to a tax on earned income or net profits are incorporated into the enactment. Any future amendments to the Local Tax Enabling Act that are required to be applied to a tax on earned income or net profits will automatically become part of this enactment upon the effective date of such amendment without the need for formal amendment of this enactment, to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
Applicable Laws, Regulations, Policies, and Procedures. The tax shall be collected and administered in accordance with: (A) all applicable laws and regulations; and (B) policies and procedures adopted by the TCC or by the collector. This includes any regulations, policies, and procedures adopted in the future to the maximum extent allowed by 1 Pa.C.S.A. § 1937.
[Ord. 154-2010, 11/10/2010, § 3]
[Ord. 154-2010, 11/10/2010, § 4]
[Ord. 154-2010, 11/10/2010, § 5]
[Ord. 154-2010, 11/10/2010, § 6]
The tax will be collected from the individuals and employers by the collector.
[Ord. 154-2010, 11/10/2010, § 7]
[Ord. 154-2010, 11/10/2010, § 9]
The primary purpose of this Part is to conform the earned income and net profits tax currently imposed to the Local Tax Enabling Act, as amended and restated by Act 32 of 2008, and to do so within the time frame required by Act 32. Any prior enactment imposing a tax on earned income or net profits of individuals is amended and restated in its entirety to read as stated in this enactment. Any other prior enactment or part of any prior enactment conflicting with the provisions of this enactment is rescinded insofar as the conflict exists. To the extent the same as any enactment in force immediately prior to adoption of this enactment, the provisions of this enactment are intended as a continuation of such prior enactment and not as a new enactment. If this enactment is declared invalid, any prior enactment levying a similar tax shall remain in full force and effect and shall not be affected by adoption of this enactment. If any part of this enactment is declared invalid, the similar part of any prior enactment levying a similar tax shall remain in effect and shall not be affected by adoption of this enactment. The provisions of this enactment shall not affect any act done or liability incurred, nor shall such provisions affect any suit or prosecution pending or to be initiated to enforce any right or penalty or to punish offense tinder the authority of any enactment in force prior to adoption of this enactment. Subject to the foregoing provisions of this section, this enactment shall amend and restate on the effective date any enactment levying a tax on earned income or net profits in force immediately prior to the effective date.