CROSS REFERENCES
Power to tax—See Local Tax Enabling Act (Act511, approved December 31, 1965); 53 P.S. §6901-6924.
Real estate registry—See ADM. Art. 105.
Collector of Taxes—See ADM. 119.03.
[Act 160 of 1967 removes from Act 511, the Local Tax EnablingAct, the provisions of Sections 4, 5 and 7 of the act relating toannual re-enactment of taxes and specifies that every tax levied underthe provisions of the act would continue in force on a calendar orfiscal year basis without annual re-enactment unless the rate of thetax was subsequently changed.]
[Ord. 64-1995 §1, passed 11-1-1995; Ord. 22-1998, passed 5-27-1998]
(a)
ASSOCIATION — A partnership, limited partnership, or any otherform of unincorporated enterprise owned or conducted by two or morepersons other than a private trust or decedent's estate.
(b)
CORPORATION — A corporation, joint-stock association, businesstrust, or banking institution which is organized under the laws ofthis Commonwealth, the United States, or any other state, territory,foreign country or dependency.
(c)
DOCUMENT — Any deed, instrument or writing which conveys, transfers, devises, vests, confirms or evidences any transfer or devise 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 easem*nt. "Document" also includes a declaration of acquisition required to be presented for recording under Section 373.06.
(d)
FAMILY FARM CORPORATION — A corporation of which at least 75%of its assets are devoted to the business of agriculture and at least75% of each class of stock of the corporation is continuously ownedby members of the same family. The business of agriculture shall notbe 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 orrecreational activities;
(3)
Fur farming;
(4)
Stockyard and slaughterhouse operations; or
(5)
Manufacturing or processing operations of any kind.
(e)
FAMILY FARM PARTNERSHIP — A partnership of which at least 75%of its assets are devoted to the business of agriculture and at least75% of the interests in the partnership are continuously owned bymembers of the same family. The business of agriculture shall notbe 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 orrecreational activities;
(3)
Fur farming;
(4)
Stockyard and slaughterhouse operations; or
(5)
Manufacturing or processing operations of any kind.
(f)
LIVING TRUST — Any trust, other than a business trust, intendedas a will substitute by the settlor which becomes effective duringthe lifetime of the settlor, but from which trust distributions cannotbe made to any beneficiaries other than the settlor prior to the deathof the settlor.
(g)
MEMBERS OF THE SAME FAMILY — Any individual, such individual'sbrothers and sisters, the brothers and sisters of such individual'sparents and grandparents, the ancestors and lineal descendants ofany of the foregoing, a spouse of any of the foregoing, and the estateof any of the foregoing. Individuals related by the half-blood orlegal adoption shall be treated as if they were related by the whole-blood.
(h)
ORDINARY TRUST — Any trust, other than a business trust ora living trust, which takes effect during the lifetime of the settlorand for which the trustees of the trust take title to property primarilyfor the purpose of protecting, managing or conserving it until distributionto the named beneficiaries of trust. An ordinary trust does not includea trust that has an objective to carry on business and divide gainsnor does it either expressly or impliedly have any of the followingfeatures: the treatment of beneficiaries as associates, the treatmentof the interests in the trust as personal property, the free transferabilityof beneficial interests in the trust, centralized management by thetrustee or the beneficiaries, or continuity of life.
(i)
PERSON — 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 includethe responsible members or general partners thereof, and as appliedto corporations, the officers thereof.
(j)
REAL ESTATE —
(1)
Any lands, tenements, or hereditaments within the City, includingwithout 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 permanentlyattached machinery and equipment in an industrial plant;
(2)
A condominium unit;
(3)
A tenant-stockholder's interest in a cooperative housingcorporation, trust or association under a proprietary lease or occupancyagreement.
(k)
REAL ESTATE COMPANY — A corporation or association which isprimarily engaged in the business of holding, selling or leasing realestate, 90% or more of the ownership interest in which is held by35 or fewer persons and which:
(1)
Derives 60% or more of its annual gross receipts from the ownershipor disposition of real estate; or
(2)
Holds real estate, the value of which comprises 90% or moreof the value of its entire tangible asset holdings exclusive of tangibleassets which are freely transferable and actively traded on an establishedmarket.
(l)
TITLE TO REAL ESTATE —
(1)
Any interest in real estate which endures for a period of time,the termination of which is not fixed or ascertained by a specificnumber of years, including without limitation an estate in fee simple,life estate, or perpetual leasehold; or
(2)
Any interest in real estate enduring for a fixed period of yearsbut which, either by reason of the length of the term or the grantof a right to extend the term by renewal or otherwise, consists ofa group of rights approximating those of an estate in fee simple,life estate or perpetual leasehold, including without limitation aleasehold interest or possessory interest under a lease or occupancyagreement for a term of 30 years or more or a leasehold interest orpossessory interest in real estate in which the lessee has equity.
(m)
TRANSACTION — The making, executing, delivering, accepting,or presenting for recording of a document.
(n)
VALUE —
(1)
In the case of any bona fide sale of real estate at arm'slength for actual monetary worth, the amount of the actual considerationtherefor, paid or to be paid, including liens or other encumbrancesthereon existing before the transfer and not removed thereby, whetheror not the underlying indebtedness is assumed, and ground rents, ora commensurate part thereof where such liens or other encumbrancesand 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 inor actual consideration for the contract of sale;
(2)
In the case of a gift, sale by execution upon a judgment orupon the foreclosure of a mortgage by a judicial officer, transactionswithout consideration or for consideration less than the actual monetaryworth of the real estate, a taxable lease, an occupancy agreement,a leasehold or possessory interest, any exchange of properties, orthe real estate of an acquired company, the actual monetary worthof the real estate determined by adjusting the assessed value of thereal estate for local real estate tax purposes for the common levelratio factor developed by the Pennsylvania Department of Revenue forPennsylvania realty transfer tax base calculations;
(3)
In the case of an easem*nt or other interest in read estate the value of which is not determinable under Subsection (1)(1) or (2) hereof, the actual monetary worth of such interest; or
(4)
The actual consideration for or actual monetary worth of anyexecutory agreement for the construction of buildings, structuresor other permanent improvements to real estate between the grantorand other persons existing before the transfer and not removed therebyor between the grantor, the agent or principle of the grantor or arelated corporation, association or partnership and the grantee existingbefore or effective with the transfer.
[Ord. 64-1995 §2, passed 11-1-1995; Ord. 67-2006, passed 12-13-2006]
(a)
Every person who makes, executes, delivers, accepts or presents forrecording any document or in whose behalf any document is made, executed,delivered, accepted or presented for recording, shall be subject topay for and in respect to the transaction or any part thereof, a taxat the rate of 1% of the value of the real estate represented by suchdocument, which tax shall be payable at the earlier of the time thedocument is presented for recording or within 30 days of acceptanceof such document or within 30 days of becoming an acquired company.
(b)
The payment of the tax imposed herein shall be evidenced by affixingof an official stamp or writing by the Recorder of Deeds whereon thedate of the payment of the tax, amount of the tax and the signatureof the collecting agent shall be set forth.
(c)
It is the intent of this article that the entire burden of the taximposed herein on a person or transfer shall not exceed the limitationsprescribed in The Local Tax Enabling Act, Act of December 31, 1965,P.L. 1257, 53 P.S. §6901 et seq., so that if any otherpolitical subdivision shall impose or hereafter shall impose suchtax on the same person or transfer then the tax levied by the Cityunder the authority of that Act shall during the time such duplicationof the tax exists, except as hereinafter otherwise provided, be 1/2of the rate and such 1/2 rate shall become effective without any actionon the part of the City provided, however, that the City and any otherpolitical subdivision which impose such tax on the same person ortransfer may agree that, instead of limiting their respective ratesto 1/2 of the rate herein provided, they will impose respectivelydifferent rates, the total of which shall not exceed the maximum ratepermitted under "The Local Tax Enabling Act".
(d)
If the correct amount of the tax imposed under this article is notpaid by the last date prescribed for timely payment, the City of Erie,pursuant to Section 1102-D of the Tax Reform Code of 1971 (72 P.S.§8102-D), authorizes and directs the Pennsylvania Departmentof Revenue to determine, collect and enforce the tax, interest andpenalties. The interest rate shall be 10% per annum.
[Ord. 64-1995 §3, passed 11-1-1995]
The United States, the Commonwealth, or any of their instrumentalities,agencies or political subdivisions shall be exempt from payment ofthe tax imposed by this article. The exemption of such governmentalbodies shall not, however, relieve any other party to a transactionfrom liability for the tax.
[Ord. 64-1995 §4, passed 11-1-1995; Ord. 22-1998, passed 5-27-1998]
The tax imposed by Section 373.02 shall not be imposed upon the following:
(a)
A transfer to the Commonwealth, or to any of its instrumentalities,agencies or political subdivisions, by gift, dedication or deed inlieu of condemnation or deed of confirmation in connection with condemnationproceedings, or a reconveyance by the condemning body of the propertycondemned to the owner of record at the time of condemnation whichreconveyance may include property line adjustments provided said reconveyanceis made within one year from the date of condemnation.
(b)
A document which the City is prohibited from taxing under the Constitutionor statutes of the United States.
(c)
A conveyance to a municipality, township, school district or countypursuant to acquisition by the municipality, township, school districtor county of a tax delinquent property at sheriff sale or tax claimbureau sale.
(d)
A transfer for no or nominal actual consideration which correctsor confirms a transfer previously recorded, but which does not extendor limit existing record legal title or interest.
(e)
A transfer of division in kind for no or nominal actual considerationof property passed by testate or intestate succession and held byco-tenants; however, if any of the parties take shares greater invalue than their undivided interest, tax is due on the excess.
(f)
A transfer between husband and wife, between persons who were previouslyhusband and wife who have since been divorced, provided the propertyor interest therein subject to such transfer was acquired by the husbandand wife or husband or wife prior to the granting of the final decreein divorce, between parent and child or the spouse of such child,between brother or sister or spouse of a brother or sister and brotheror sister or the spouse of a brother or sister, and between a grandparentand grandchild or the spouse of such grandchild, except that a subsequenttransfer by the grantee within one year shall be subject to tax asif the grantor were making such transfer.
(g)
A transfer for no or nominal actual consideration of property passingby testate or intestate succession from a personal representativeof a decedent to the decedent, a devisee or heir.
(h)
A transfer for no or nominal actual consideration to a trustee ofan ordinary trust where the transfer of the same property would beexempt if the transfer was made directly from the grantor to all ofthe possible beneficiaries that are entitled to receive the propertyor proceeds from the sale of the property under the trust, whetheror not such beneficiaries are contingent or specifically named. Atrust clause which identifies the contingent beneficiaries by referenceto the heirs of the trust settlor as determined by the laws of theintestate succession shall not disqualify a transfer from the exclusionprovided by this clause. No such exemption shall be granted unlessthe recorder of deeds is presented with a copy of the trust instrumentthat clearly identifies the grantor and all possible beneficiaries.
(1)
A transfer for no or nominal actual consideration to a trusteeof a living trust from the settlor of the living trust. No such exemptionshall be granted unless the recorder of deeds is presented with acopy of the living trust instrument.
(i)
A transfer for no or nominal actual consideration from a trusteeof an ordinary trust to a specifically named beneficiary that is entitledto receive the property under the recorded trust instrument or toa contingent beneficiary where the transfer of the same property wouldbe exempt if the transfer was made by the grantor of the propertyinto the trust to that beneficiary. However, any transfer of realestate from a living trust during the settlor's lifetime shallbe considered for the purposes of this article as if such transferwere made directly from the settlor to the grantee.
(1)
A transfer for no or nominal actual consideration from a trusteeof a living trust after the death of the settlor of the trust or froma trustee of a trust created pursuant to the will of a decedent toa beneficiary to whom the property is devised or bequeathed.
(2)
A transfer for no or nominal actual consideration from the trusteeof a living trust to the settlor of the living trust if such propertywas originally conveyed to the trustee by the settlor.
(j)
A transfer for no or nominal actual consideration from trustee tosuccessor trustee.
(k)
A transfer:
(1)
For no or nominal actual consideration between principal andagent or straw party; or
(2)
From or to an agent or straw party where, if the agent or strawparty were his principal, no tax would be imposed under this article.Where the document by which title is acquired by a grantee or statementof value fails to set forth that the property was acquired by thegrantee from, or for the benefit of, his principal, there is a rebuttablepresumption that the property is the property of the grantee in hisindividual capacity if the grantee claims an exemption from taxationunder this clause.
(l)
A transfer made pursuant to the statutory merger or consolidationof a corporation or statutory division of a nonprofit corporation,except where the City reasonably determines that the primary intentfor such merger, consolidation or division is avoidance of the taximposed by this article.
(m)
A transfer from a corporation or association of real estate heldof record in the name of the corporation or association where thegrantee owns stock of the corporation or an interest in the associationin the same proportion as his interest in or ownership of the realestate being conveyed and where the stock of the corporation or theinterest in the association has been held by the grantee for morethan two years.
(n)
A transfer from a nonprofit industrial development agency or authorityto a grantee of property conveyed by the grantee to that agency orauthority as security for a debt of the grantee or a transfer to anonprofit industrial development agency or authority.
(o)
A transfer from a nonprofit industrial development agency or authorityto a grantee purchasing directly from it, but only if:
(1)
The grantee shall directly use such real estate for the primarypurpose of manufacturing, fabricating, compounding, processing, publishing,research and development, transportation, energy conversion, energyproduction, pollution control, warehousing or agriculture; and
(2)
The agency or authority has the full ownership interest in thereal estate transferred.
(p)
A transfer by a mortgagor to the holder of a bona fide mortgage indefault in lieu of a foreclosure or a transfer pursuant to a judicialsale in which the successful bidder is the bona fide holder of a mortgage,unless the holder assigns the bid to another person.
(q)
Any transfer between religious organizations or other bodies or personsholding title for a religious organization if such real estate isnot being or has not been used by such transferor for commercial purposes.
(r)
A transfer to a conservancy which possesses a tax-exempt status pursuantto Section 501(c)(3) of the Internal Revenue Code of 1954 [68A Stat.3, 26 U.S.C. §501(c)(3)] and which has as its primary purposepreservation of land for historic, recreational, scenic, agriculturalor open-space opportunities; or a transfer from such a conservancyto the United States, the Commonwealth or to any of their instrumentalities,agencies or political subdivisions; or any transfer from such a conservancywhere the real estate is encumbered by a perpetual agricultural conservationeasem*nt as defined by the Act of June 30, 1981 (P.L. 128, No. 43),known as the "Agricultural Area Security Law," and such conservancyhas owned the real estate for at least two years immediately priorto the transfer.
(s)
A transfer of real estate devoted to the business of agricultureto a family farm corporation by a member of the same family whichfamily directly owns at least 75% of each class of the stock thereof.
(t)
A transfer of real estate devoted to the business of agricultureto a family farm partnership by a member of the same family whichfamily directly owns at least 75% of the interests in the partnership.
(u)
A transfer between members of the same family of an ownership interestin a real estate company, family farm corporation or family farm partnershipwhich owns real estate.
(v)
A transaction wherein the tax due is $1 or less.
(w)
Leases for the production or extraction of coal, oil, natural gasor 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 onthe statement of value. A copy of the Pennsylvania Realty TransferTax Statement of Value may be submitted for this purpose. For leasesof coal, oil, natural gas or minerals, the statement of value maybe limited to an explanation of the reason such document is not subjectto tax under this article. |
[Ord. 64-1995 §5, passed 11-1-1995]
Except as otherwise provided in Section 373.04, documents which make, confirm or evidence any transfer or devise 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 article, corporations and associations are entities separate from their members, partners, stockholders or shareholders.
[Ord. 64-1995 §6, passed 11-1-1995]
(a)
A real estate company is an acquired company upon a change in theownership interest in the company, however effected, if the changedoes not affect the continuity of the company; and of itself or togetherwith prior changes has the effect of transferring, directly or indirectly,90% or more of the total ownership interest in the company withina period of three years.
(b)
With respect to real estate acquired after February 16, 1986, a familyfarm corporation is an acquired company when, because of voluntaryor involuntary dissolution, it ceases to be a family farm corporationor when, because of issuance or transfer of stock or because of acquisitionor transfer of assets that are devoted to the business of agriculture,it fails to meet the minimum requirements of a family farm corporationunder this article.
(c)
A family farm partnership is an acquired company when, because ofvoluntary or involuntary dissolution, it ceases to be a family partnershipor when, because of transfer of partnership interests or because ofacquisition or transfer of assets that are devoted to the businessof agriculture, it fails to meet the minimum requirements of a familyfarm partnership under this act.
(d)
Within 30 days after becoming an acquired company, the company shallpresent a declaration of acquisition with the Recorder of each countyin which it holds real estate for the affixation of documentary stampsand recording. Such declaration shall set forth the value of realestate holdings of the acquired company in such county. A copy ofthe Pennsylvania Realty Transfer Tax Declaration of Acquisition maybe submitted for this purpose.
[Ord. 64-1995 §7, passed 11-1-1995]
(a)
Where there is a transfer of a residential property by a licensedreal estate broker which property was transferred to him within thepreceding year as consideration for the purchase of other residentialproperty, a credit for the amount of the tax paid at the time of thetransfer to him shall be given to him toward the amount of the taxdue upon the transfer.
(b)
Where there is a transfer by a builder of a residential propertywhich was transferred to the builder within the preceding year asconsideration for the purchase of new, previously unoccupied residentialproperty, a credit for the amount of the tax paid at the time of thetransfer to the builder shall be given to the builder toward the amountof the tax due upon the transfer.
(c)
Where there is a transfer of real estate which is devised by thegrantor, a credit for the amount of tax paid at the time of the deviseshall be given the grantor toward the tax due upon the transfer.
(d)
Where there is a conveyance by deed of real estate which was previouslysold under a land contract by the grantor, a credit for the amountof tax paid at the time of the sale shall be given the grantor towardthe tax due upon the deed.
(e)
If the tax due upon the transfer is greater than the credit givenunder this section, the difference shall be paid. If the credit allowedis greater than the amount of tax due, no refund or carryover creditshall be allowed.
[Ord. 64-1995 §8, passed 11-1-1995]
In determining the term of a lease, it shall be presumed thata right or option to renew or extend a lease will be exercised ifthe rental charge to the lessee is fixed or if a method for calculatingthe rental charge is established.
[Ord. 64-1995 §9, passed 11-1-1995]
The tax herein imposed shall be fully paid, and have priorityout of the proceeds of any judicial sale of real estate before anyother obligation, claim, lien, judgment, estate or costs of the saleand of the writ upon which the sale is made, except the state realtytransfer tax, and the sheriff, or other officer, conducting said sale,shall pay the tax herein imposed out of the first moneys paid to himin connection therewith. If the proceeds of the sale are insufficientto pay the entire tax herein imposed, the purchaser shall be liablefor the remaining tax.
[Ord. 64-1995 §10, passed 11-1-1995]
(a)
As provided in 16 P.S. §11011-6, as amended by Act ofJuly 7, 1983 (P.L. 40, No. 21), the Recorder of Deeds shall be thecollection agent for the local realty transfer tax, including anyamount payable to the City based on a redetermination of the amountof tax due by the Commonwealth of Pennsylvania of the Pennsylvaniarealty transfer tax, without compensation from the City.
(b)
In order to ascertain the amount of taxes due when the property islocated in more than one political subdivision, the Recorder shallnot accept for recording such a deed unless it is accompanied by astatement of value showing what taxes are due each municipality.
(c)
On or before the 10th of each month, the Recorder of Deeds shallpay over to the City all local realty transfer taxes collected, less2% for use of the county, together with a report containing the informationas is required by the Commonwealth of Pennsylvania in reporting collectionsof the Pennsylvania realty transfer tax. The 2% commission shall bepaid to the county.
(d)
Upon a redetermination of the amount of realty transfer tax due bythe Commonwealth of Pennsylvania, the Recorder shall rerecord thedeed or record the additional realty transfer tax form only when boththe state and local amounts and a rerecording or recording fee hasbeen tendered.
(e)
If additional realty transfer tax is determined to be due to theCommonwealth, the Recorder of Deeds for Erie County shall collecta like amount for the City, but without interest and penalty; if arefund is determined to be due by the Commonwealth, the Recorder ofDeeds for Erie County shall refund a like amount, without interestand charge said refund to the City on the monthly report for the monthin which the refund is made.
[Ord. 64-1995 §11, passed 11-1-1995]
Every document lodged with or presented to the Recorder of Deedsfor recording, shall set forth therein and as a part of such documentsthe true, full and complete value thereof, or shall be accompaniedby a statement of value executed by a responsible person connectedwith the transaction showing such connection and setting forth thetrue, full and complete value thereof or the reason, if any, why suchdocument is not subject to tax under this article. A copy of the PennsylvaniaRealty Transfer Tax Statement of Value may be submitted for this purpose.The provisions of this Subsection shall not apply to any excludablereal estate transfers which are exempt from taxation based on familyrelationship. Other documents presented for the affixation of stampsshall be accompanied by a certified copy of the document and statementof value executed by a responsible person connected with the transactionshowing such connection and setting forth the true, full and completevalue thereof or the reason, if any, why such document is not subjectto tax under this article.
[Ord. 64-1995 §12, passed 11-1-1995]
(a)
Fraud. If any part of any underpayment of tax imposed by this articleis due to fraud, there shall be added to the tax an amount equal to50% of the underpayment.
(b)
Failure to record declaration. In the case of failure to record adeclaration required under this article on the date prescribed therefor,unless it is shown that such failure is due to reasonable cause, thereshall be added to the tax 5% of the amount of such tax if the failureis for not more than one month, with an additional 5% for each additionalmonth or fraction thereof during which such failure continues, notexceeding 50% in the aggregate.
[Ord. 67-2006, passed 12-13-2006]
If any person shall fail to pay any tax imposed by this articlefor which that person is liable, the City of Erie authorizes the PennsylvaniaDepartment of Revenue to make a determination of additional tax, penaltyand interest due under Section 1109-D of the Tax Reform Act of 1971(72 P.S. §8109-D) by such person based upon any informationwithin its possession or that shall come into its possession. Suchdeterminations shall be made within three years after the date ofthe recording of such document subject to the following:
(a)
If the taxpayer underpays the correct amount of the tax by 25% ormore, the tax may be assessed at any time within six years after thedate of the recording of the document.
(b)
If any part of an underpayment of tax is due to fraud or an undisclosed,intentional disregard of rules and regulations, the full amount ofthe tax may be assessed at any time.
These periods of limitation shall have no effect whatsoeveron the imposition of liens. |
[Ord. 64-1995 §14, passed 11-1-1995]
The tax imposed by this article shall become a lien upon thelands, tenements, or hereditaments, or any interest therein, lying,being situated, wholly or in part within the boundaries of the City,which lands, tenements, hereditaments, or interest therein, are describedin or conveyed by or transferred by the deed which is the subjectof the tax imposed, assessed and levied by this article, said liento begin at the time when the tax under this article is due and payable,and continue until discharge by payment, or in accordance with thelaw, and the City Solicitor is authorized to file a municipal or taxclaim in the Court of Common Pleas of Erie County, in accordance withthe provisions of the Municipal Claims and Liens Act of 1923, 53 P.S.§7101 et seq., its supplements and amendments.
[Ord. 64-1995 §15, passed 11-1-1995]
The City Department of Administration and Finance is chargedwith enforcement and collection of tax and is empowered to promulgateand enforce reasonable regulations for enforcement and collectionof the tax. The regulations which have been promulgated by the PennsylvaniaDepartment of Revenue under 72 P.S. §8101-C et seq. areincorporated into and made a part of this article.
[Ord. 64-1995 §16, passed 11-1-1995]
Should any section, Subsection, sentence, clause or phrase ofthis article be declared invalid by a court of competent jurisdiction,such decision shall not affect the validity of this article in itsentirety or of any part thereof other than that declared to be invalid.
[Ord. 64-1995 §17, passed 11-1-1995]
Any person who violates any provision of this article shallbe guilty of a summary offense and upon conviction thereof shall besentenced to pay a fine not exceeding $600 and/or imprisonment notexceeding 90 days for each offense, in addition to any other penaltiesprovided by law and shall be required to pay the amount of tax duetogether with interest, as provided in this article.
