[Amended 9-25-2007 by Ord. No. 1185, § 2]
A. The tax hereby levied shall apply to or be imposed upon all transactions, transfers or privileges arising out of agreements or contracts to sell or any other arrangements made and entered into by the parties hereto, prior to the date of the adoption of this article.
B. The tax hereby levied shall apply to or be imposed upon all transactions, transfers or privileges arising out of agreements or contracts to sell or any other arrangements made and entered into by the parties thereto, after the date of the adoption of this article.
C. The tax hereby levied shall apply to or be imposed upon all transactions, transfers or privileges where there are no agreements made and entered into by the parties thereto.
D. The tax imposed under § 224-3 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, Upper Dublin Township, pursuant to § 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. [Amended 9-25-2007 by Ord. No. 1185]