Except as otherwise provided in § 34.100 of this subchapter, documents which make, confirm or evidence any transfer or demise of title to real estate between association or corporations and the members, partners, shareholders or stockholders thereof are fully taxable. For the purpose of this subchapter, corporations and associations are entitles separate from their members, partners, stockholders or shareholders.
(Ord. 701, passed 9-18-2019)