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The tax herein imposed shall be fully paid, and have priority out of the proceeds or any judicial sale of real estate before any other obligation, claim, lien, judgment, estate before any other sale and of the writ upon which the sale is made except the State realty transfer tax, and the sheriff, or other officer, conducting said sale shall pay the tax herein imposed out of the first moneys 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. 91-1, 9/9/1991, § 11.90)
1. As provided in 16 P.S. § 11011-6, as amended by Act of July 7, 1983, P.L. 40, No. 21, the Recorder of Deeds shall be the collection agent for the local realty transfer tax, including any amount payable to Dover Township based on a redetermination of the amount of tax due by the Commonwealth of Pennsylvania of the Pennsylvania Realty Transfer Tax, without compensation from Dover Township.
2. In order to ascertain the amount of taxes due when the property is located in more than one political subdivision, the Recorder shall not accept for recording such a deed unless it is accompanied by a statement of value showing what taxes are due each municipality.
3. On or before the 10th day of each month, the Recorder shall pay over to Dover Township, one-half of all local realty transfer taxes collected, less 2% for the use of the County, together with a report containing the information as is required by the Commonwealth of Pennsylvania in reporting collections of the Pennsylvania realty transfer tax. The 2% commission shall be paid to the County.
4. Upon a redetermination of the amount of realty transfer tax due by the Commonwealth of Pennsylvania, the Recorder shall rerecord the deed or record the additional realty transfer tax form only when both the state and local amounts and a rerecording or recording fee has been tendered.
(Ord. 91-1, 9/9/1991, § 11.91)
Every document lodged with or presented to the Recorder of Deeds for recording, shall set forth therein as a part of such document the true, full and complete value thereof, or shall be accompanied by a statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and complete value thereof or the reason, if any, why such document is not subject to tax under this Part. A copy of the Pennsylvania realty transfer tax statement of value may be submitted for this purpose. The provisions of the subsection shall not apply to any excludable real estate transfers which are exempt from taxation based on family relationship. Other documents presented for the affixation of stamps shall be accompanied by a certified copy of the document and statement of value executed by a responsible person connected with the transaction showing such connection and setting forth the true, full and completed value thereof or the reason, if any, why such document is not subject to tax under this Part.
(Ord. 91-1, 9/9/1991, § 11.92)
1. If any part of any underpayment of tax imposed by this Section is due to fraud, and there shall be added to the tax an amount equal to 50% of the underpayment.
2. In the case of failure to record a declaration required under this Section on the date prescribed therefore, unless it is shown that such failure is due to reasonable cause, there shall be added to the tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.
(Ord. 91-1, 9/9/1991, § 11.93)
The tax imposed by this Part shall become a lien upon the lands, tenements, or hereditaments, or any interest therein, lying, being situated, wholly or in part within the boundaries of Dover Township, which lands, tenements, hereditaments, or interest therein, are described in or conveyed by or transferred by the deed which is the subject of the tax imposed, assessed and levied by this Part, said lien to begin at the time when the tax under this Part is due and payable, and continue until discharged by payment, or in accordance with the law, and the Solicitor is authorized to file a municipal or tax claim in the Court of Common Pleas of York County, in accordance with the provisions of the Municipal Claims and Liens Act of 1923, 53 P.S. § 7101 et seq., its supplements and amendments.
(Ord. 91-1, 9/9/1991, § 11.94)
The County of York is charged with enforcement and collection of tax and is empowered to promulgate and enforce reasonable regulations for enforcement and collection of the tax. The regulations which have been promulgated by the Pennsylvania Department of Revenue under 72 P.S. § 8101-C et seq. are incorporated into and made a part of this Part.
(Ord. 91-1, 9/9/1991, § 11.96)
Part 3
Taxes on Amusement Devices
Taxes on Amusement Devices
Game Devices - when used in this Part, shall be construed to mean any mechanical, electronic, video or computerized device, machine or apparatus whatsoever for the playing of games and amusements, which upon the insertion of a coin, slug, token, plate, or disc, may be operated as a game, entertainment, or amusement, whether or not registering a score and whether or not a prize is offered.
Juke Box - all manner and kinds of coin-operated music boxes or phonographs.
Person - when used in this Part shall be construed to include any individual, partnership, unincorporated association or corporation.
Distributor - when used in this Part shall be construed to include any person who shall, either as owner or agent, sell, lease, lend, deliver or furnish to, or place or cause to be placed in the possession of any operator, any mechanical device, machine or apparatus whatsoever for the playing of games and amusement, which upon the insertion of a coin, token, plate or disc, may be operated for use as a game, entertain ment, or amusement, whether or not registering a score and whether or not a prize is offered.
Operator - when used in this Part shall be construed to include any person who shall at any time, keep, operate, have in his possession, or hold out to the public in any business establishment or in any public place within the Township of Dover any such game device, machine or apparatus.
(Ord. 91-1, 9/9/1991, § 11.46)
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