2018-4 An Ordinance Amending Ordinance 2017-29-Re-Enacting Realty Transfer Tax Provisions Pursuant to Article XI-D of the Tax Reform Code of 1971, and Authorizing the Department of Revenue of the Commonwealth of Pennsylvania to Determine, Collect, and E

ORDINANCE 2018-4

An Ordinance Amending Ordinance 2017-29-Re-Enacting Realty Transfer Tax Provisions Pursuant to Article XI-D of the Tax Reform Code of 1971, and Authorizing the Department of Revenue of the Commonwealth of Pennsylvania to Determine, Collect, and Enforce the Tax, Interest, and Penalties

Section 1. Imposition of Tax.

The City of Hazleton hereby adopts the provisions of Article XI-D of the Tax Reform Code of 1971. By Ordinance 87-10, the City of Hazleton has imposed a realty transfer tax at the rate of one and one-half (1.5%) percent. This tax rate may be changed by further action of the City without specific reference to this Ordinance.

Section 2. Administration.

The tax imposed under Section 1 and Ordinance 87-10 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 City of Hazleton, 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.

Section 3. Interest.

Any tax imposed under Section 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, know 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) (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.

Section 4. Repeal.

(A) As of the effective date of this Ordinance, any ordinances, sections or provisions inconsistent with this Ordinance are hereby revoked.

(B) The repealed ordinances, sections or provisions enumerated in Subsection (A) remain effective for documents that became subject to tax prior to the effective date of this Ordinance.

Section 5. Effective Date.

The provisions of this Ordinance shall become effective on and be applicable to any document made, executed, delivered, accepted, or presented for recording on or after December 31, 2017.

ORDAINED AND ENACTED by Council this 5th day of February, 2018.

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