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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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