(a) As provided in 16 P.S. Section 11011-6, as amended by the 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 the Township based on a redetermination of the amount of tax due by the Commonwealth of Pennsylvania of the State realty transfer tax, without compensation from the Township.
(b) 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 for such property unless the deed is accompanied by a statement of value showing what taxes are due each municipality.
(c) On or before the tenth of each month, the Recorder shall pay over to the Township all local realty transfer taxes collected, less two percent for the use of the County, together with a report containing the information as is required by the Commonwealth in reporting collections of the State realty transfer tax. The two percent commission shall be paid to the County.
(d) Upon a redetermination of the amount of realty transfer tax due by the Commonwealth, the Recorder shall re-record the deed or record the additional transfer tax form only when both the State and local amounts and a re-recording or recording fee have been tendered.
(Ord. 87-1. Passed 1-19-87.)