chapter 24 part 1 · local taxpayers bill of rights a. brecknock township local taxpayers bill of...

CHAPTER 24TAXATION, SPECIAL

PART 1EARNED INCOME TAX

§ 24-101. Definitions.§ 24-102. Imposition of Tax.§ 24-103. No Exemption from Tax.§ 24-104. Individual Tax Returns and Payments.§ 24-105. Employer Withholding, Remittance, and Tax Returns.§ 24-106. Tax Collector.§ 24-107. Interest, Penalties, Costs, and Fines.

PART 2REALTY TRANSFER TAX

§ 24-201. Short Title.§ 24-202. Authority.§ 24-203. Definitions.§ 24-204. Imposition of Tax; Interest.§ 24-205. Exempt Parties.§ 24-206. Excluded Transactions.§ 24-207. Documents Relating to Associations or Corporations and

Members, Partners, Stockholders or Shareholders Thereof.§ 24-208. Acquired Company.§ 24-209. Credits Against Tax.§ 24-210. Extension of Lease.§ 24-211. Proceeds of Judicial Sale.§ 24-212. Duties of Recorder of Deeds.§ 24-213. Statement of Value.§ 24-214. Civil Penalties.§ 24-215. Lien.§ 24-216. Enforcement.§ 24-217. Regulations.

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PART 3LOCAL TAXPAYERS BILL OF RIGHTS

A. Brecknock Township Local Taxpayers Bill of Rights.§ 24-301. Taxpayer Notice.§ 24-302. Disclosure to Taxpayer.§ 24-303. Response to Information Requests.§ 24-304. Prior Years' Tax Returns.§ 24-305. Refunds.§ 24-306. Interest on Overpaid Taxes.§ 24-307. Underpayment Notice.§ 24-308. Written Advisory Opinions.§ 24-309. Abatement of Interest and Penalty.§ 24-310. Installment Agreement to Pay Tax Liability.§ 24-311. Priority in the Application of Voluntary Payments of Tax.§ 24-312. Tax Information Confidentiality.§ 24-313. Administrative Review of Tax Matters.§ 24-314. Appeals.

B. Berks E.I.T. Bureau Local Taxpayer Bill of Rights.§ 24-321. Taxpayer Notice.§ 24-322. Disclosure to Taxpayer.§ 24-323. Response to Information Requests.§ 24-324. Prior Years' Tax Returns.§ 24-325. Refunds.§ 24-326. Interest on Overpaid Taxes.§ 24-327. Underpayment Notice.§ 24-328. Written Advisory Opinions.§ 24-329. Abatement of Interest and Penalty.§ 24-330. Installment Agreement to Pay Tax Liability.§ 24-331. Priority in the Application of Voluntary Payments of Tax.§ 24-332. Tax Information Confidentiality.§ 24-333. Administrative Review of Tax Matters.§ 24-334. Appeals.§ 24-335. Authorization for Retention of Third-Party Collection Agency

and Recovery of Agency Fees for Collection of DelinquentTaxes from the Delinquent Taxpayer.

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PART 4AMUSEMENT TAX

§ 24-401. Short Title.§ 24-402. Definitions.§ 24-403. Permit Required.§ 24-404. Imposition of Tax.§ 24-405. Collection of Tax.§ 24-406. Report Required.§ 24-407. Neglect or Refusal to File Report.§ 24-408. Examination of Books and Records.§ 24-409. Estimation of Tax.§ 24-410. Payment of Tax to Township Treasury.§ 24-411. Deposit for Temporary Permit.§ 24-412. Enforcement and Remedies.

PART 5REAL ESTATE TAX DISCOUNT

§ 24-501. Discounts.

PART 6TAX CERTIFICATIONS AND DUPLICATES

§ 24-601. Tax Certification Fee.§ 24-602. Duplicate Tax Bill Fee.

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§ 24-101 TAXATION, SPECIAL § 24-101

PART 1EARNED INCOME TAX

§ 24-101. Definitions. [Ord. 20, 11/7/1977; as amended by Ord. 126, 12/19/2002;by Ord. 141, 8/3/2004; and by Ord. 171, 11/1/2011]All terms defined in the Local Tax Enabling Act shall have the meanings set forththerein. The following terms shall have the meanings set forth herein:

COLLECTOR — The person or entity appointed as tax officer, pursuant to theLocal Tax Enabling Act, to collect the tax.

EFFECTIVE DATE — January 1, 2012.

ENACTMENT — This Part 1 of Chapter 24 of the Code of Ordinances of theTownship of Brecknock.

GOVERNING BODY — The Board of Supervisors of the Township ofBrecknock.

LOCAL TAX ENABLING ACT — The Local Tax Enabling Act, as set forth in53 P.S. § 6901 et seq., while such numbering and provisions remain in effectunder Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et seq., when suchnumbering and provisions become effective under Act 32, and as amended inthe future.

TAX — The tax imposed by this enactment.

TAXING AUTHORITY — The Township of Brecknock, Berks County,Pennsylvania.

TAX RETURN — A form prescribed by the collector for reporting the amountof tax or other amount owed or required to be withheld, remitted, or reportedunder this enactment or the Local Tax Enabling Act.

TAX YEAR — The period from January 1 to December 31.

TCC — The Tax Collection Committee established to govern and oversee thecollection of earned income tax within the TCD under the Local Tax EnablingAct.

TCD — Any tax collection district to which the taxing authority or any part ofthe taxing authority is assigned under the Local Tax Enabling Act.

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§ 24-102 BRECKNOCK CODE § 24-103

§ 24-102. Imposition of Tax. [Ord. 20, 11/7/1977; as amended by Ord. 126,12/19/2002; by Ord. 141, 8/3/2004; and by Ord. 171, 11/1/2011]

1. General Purpose Resident Tax. The taxing authority hereby imposes a taxfor general revenue purposes at the rate of 1% on earned income and netprofits of individual residents of the taxing authority.

2. General Purpose Municipal Nonresident Tax. The taxing authority alsoimposes a tax for general revenue purposes at the rate of 1% on earnedincome and net profits derived by an individual who is not a resident of thetaxing authority from any work, business, profession, or activity of any kindengaged in within the boundaries of the taxing authority.

3. Ongoing tax. The tax shall continue at the above rates during the currenttax year and each tax year thereafter, without annual reenactment, untilthis enactment is repealed or the rate is changed.

4. Combined Tax Rate Applicable to Residents. Currently, the total rateapplicable to residents of the taxing authority, including the tax imposed bythe school district and municipality in which the individual resides, is 1%.

5. Municipal Tax Rate Applicable to Nonresidents. Currently, the total rateapplicable to nonresidents working within the taxing authority based on themunicipal nonresident tax rate is 1%.

6. Local Tax Enabling Act Applicable. The tax is imposed under authority ofthe Local Tax Enabling Act, and all provisions thereof that relate to a tax onearned income or net profits are incorporated into this enactment. Anyfuture amendments to the Local Tax Enabling Act that are required to beapplied to a tax on earned income or net profits will automatically becomepart of this enactment upon the effective date of such amendment, withoutthe need for formal amendment of this enactment, to the maximum extentallowed by 1 Pa.C.S.A. § 1937.

7. Applicable Laws, Regulations, Policies, and Procedures. The tax shall becollected and administered in accordance with: all applicable laws andregulations; and policies and procedures adopted by the TCC or by thecollector. This includes any regulations, policies, and procedures adopted inthe future to the maximum extent allowed by 1 Pa.C.S.A. § 1937.

§ 24-103. No Exemption from Tax. [Ord. 20, 11/7/1977; as amended by Ord.126, 12/19/2002; by Ord. 141, 8/3/2004; and by Ord. 171, 11/1/2011]Although credits and deductions against the tax are permitted under certaincircumstances as provided in applicable law and regulations, no individuals areexempt from the tax based on age, income, or other factors.

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§ 24-104. Individual Tax Returns and Payments. [Ord. 20, 11/7/1977; asamended by Ord. 126, 12/19/2002; by Ord. 141, 8/3/2004; and by Ord. 171,11/1/2011]Every individual receiving earned income or earning net profits in any tax yearshall file tax returns and pay the tax in accordance with the Local Tax EnablingAct.

§ 24-105. Employer Withholding, Remittance, and Tax Returns. [Ord. 20,11/7/1977; as amended by Ord. 126, 12/19/2002; by Ord. 141, 8/3/2004; and byOrd. 171, 11/1/2011]Every employer shall register, withhold, and remit the tax and file tax returns inaccordance with the Local Tax Enabling Act.

§ 24-106. Tax Collector. [Ord. 20, 11/7/1977; as amended by Ord. 126,12/19/2002; by Ord. 141, 8/3/2004; and by Ord. 171, 11/1/2011]The tax will be collected from individuals and employers by the collector.

§ 24-107. Interest, Penalties, Costs, and Fines. [Ord. 20, 11/7/1977; asamended by Ord. 126, 12/19/2002; by Ord. 141, 8/3/2004; and by Ord. 171,11/1/2011]Individuals and employers are subject to interest, penalties, costs, and fines inaccordance with the Local Tax Enabling Act, including costs imposed by thecollector in accordance with the Local Tax Enabling Act.

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PART 2REALTY TRANSFER TAX

§ 24-201. Short Title. [Ord. 48, 2/2/1987, § 1]This Part shall be known as the "Realty Transfer Tax Ordinance of the Township ofBrecknock."

§ 24-202. Authority. [Ord. 48, 2/2/1987, § 2]A realty transfer tax for general revenue purposes is hereby imposed upon thetransfer of real estate or interest in real estate situated within the Township ofBrecknock, regardless of where the documents making the transfer are made,executed or delivered or where the actual settlements on such transfer took place,as authorized by Article XI-D, Local Real Estate Transfer Tax, 72 P.S. § 8101-D etseq.

§ 24-203. Definitions. [Ord. 48, 2/2/1987, § 3]

ASSOCIATION — A partnership, limited partnership or any other form ofunincorporated enterprise owned or conducted by two or more persons otherthan a private trust or decedent's estate.

CORPORATION — A corporation, joint-stock association, business trust, orbanking institution which is organized under the laws of this commonwealth,the United States or any other state, territory, foreign country or dependency.

DOCUMENT — Any deed, instrument or writing which conveys, transfers,devises, vests, confirms or evidences any transfer or demise of title to realestate, but does not include wills, mortgages, deeds of trust or otherinstruments of like character given as security for a debt and deeds of releasethereof to the debtor, land contracts whereby the legal title does not pass tothe grantee until the total consideration specified in the contract has beenpaid, or any cancellation thereof, unless the consideration is payable over aperiod of time exceeding 30 years, or instruments which solely grant, vest orconfirm a public utility easement. "Document" shall also include a declarationof acquisition required to be presented for recording under § 24-302 of thisPart.

FAMILY FARM CORPORATION — A corporation of which at least 75% of itsassets are devoted to the business of agriculture and at least 75% of each classof stock of the corporation is continuously owned by members of the samefamily. The business of agriculture shall not be deemed to include:A. Recreational activities, such as but not limited to hunting, fishing,

camping, skiing, show competition or racing.B. The raising, breeding or training of game animals or game birds, fish,

cats, dogs or pets or animals intended for use in sporting or recreationalactivities.

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C. Fur farming.D. Stockyard and slaughterhouse operations.E. Manufacturing or processing operations of any kind.

MEMBERS OF THE SAME FAMILY — Any individual, such individual'sbrothers and sisters, the brothers and sisters of such individual's parents orgrandparents, the ancestors and lineal descendants of any of the foregoing, aspouse of any of the foregoing and the estate of any of the foregoing.Individuals related by half blood or legal adoption shall be treated as if theywere related by whole blood.

PERSON — Every natural person, association or corporation. Whenever usedin any clause prescribing and imposing a fine or imprisonment, or both, theterm "person," as applied to associations, shall include the responsiblemembers or general partners thereof, and as applied to corporations, theofficers thereof.

REAL ESTATE —A. All lands, tenements or hereditaments within the Township of

Brecknock, including, without limitation, buildings, structures,fixtures, mines, minerals, oil, gas, quarries, spaces with or withoutupper or lower boundaries, trees and other improvements, immovablesor interests which, by custom, usage or law, pass with a conveyance ofland, but excluding permanently attached machinery and equipment inan industrial plant.

B. A condominium unit.C. A tenant-stockholder's interest in a cooperative housing corporation,

trust or association under a proprietary lease or occupancy agreement.

REAL ESTATE COMPANY — A corporation or association which is primarilyengaged in the business of holding, selling or leasing real estate, 90% or moreof the ownership interest in which is held by 35 or fewer persons, and which:A. Derives 60% or more of its annual gross receipts from the ownership or

disposition of real estate.B. Holds real estate, the value of which comprises 90% or more of the

value of its entire tangible asset holdings exclusive of tangible assetswhich are freely transferable and actively traded on an establishedmarket.

TITLE TO REAL ESTATE —A. Any interest in real estate which endures for a period of time, the

termination of which is not fixed or ascertained by a specific number ofyears, including, without limitation, an estate in fee simple, life estateor perpetual leasehold.

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B. Any interest in real estate enduring for a fixed period of years butwhich, either by reason of the length of the term or the grant of a rightto extend the term by renewal or otherwise, consists of a group of rightsapproximating those of an estate in fee simple, life estate or perpetualleasehold, including, without limitation, a leasehold interest orpossessory interest under a lease or occupancy agreement for a term of30 years or more or a leasehold interest or possessory interest in realestate in which the lessee has equity.

TRANSACTION — The making, executing, delivering, accepting orpresenting for recording of a document.

VALUE —A. In the case of any bona fide sale of real estate at arm's length for actual

monetary worth, the amount of the actual consideration therefor, paidor to be paid, including liens or other encumbrances thereon existingbefore the transfer and not removed thereby, whether or not theunderlying indebtedness is assumed, and ground rents, or acommensurate part thereof, where such liens or other encumbrancesand ground rents also encumber or are charged against other realestate, provided that where such documents shall set forth a nominalconsideration, the value thereof shall be determined from the price setforth in or actual consideration for the contract of sale.

B. In the case of a gift, sale by execution upon a judgment or upon theforeclosure of a mortgage by a judicial officer, transactions withoutconsideration or for consideration less than the actual monetary worthof the real estate, a taxable lease, an occupancy agreement, a leaseholdor possessory interest, any exchange of properties or the real estate ofan acquired company, the actual monetary worth of the real estatedetermined by adjusting the assessed value of the real estate for localreal estate tax purposes for the common level ratio factor developed bythe Pennsylvania Department of Revenue for Pennsylvania realtytransfer tax base calculations.

C. In the case of an easement or other interest in real estate, the value ofwhich is not determinable under Subsection A or B, the actualmonetary worth of such interest.

D. The actual consideration for or actual monetary worth of any executoryagreement for the construction of buildings, structures or otherpermanent improvements to the real estate between the grantor andother persons existing before the transfer and not removed thereby orbetween the grantor, the association or partnership and the granteeexisting before or effective with the transfer.

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§ 24-204. Imposition of Tax; Interest. [Ord. 48, 2/2/1987, § 4]

1. Every person who makes, executes, delivers, accepts or presents forrecording any document or in whose behalf a document is made, executed,delivered, accepted or presented for recording shall be subject to pay for anin respect to the transaction, or any part thereof, a tax at the rate of 1% ofthe value of the real estate represented by such document, which tax shall bepayable at the earlier of the time the document is presented for recording orwithin 30 days of acceptance of such document or within 30 days of becomingan acquired company.

2. The payment of the tax imposed herein shall be evidenced by the affixing ofan official stamp or writing by the Recorder or other designee, whereon thedate of the payment of the tax, amount of the tax and the signature of thecollecting agent shall be set forth.

3. It is the intent of this Part that the entire burden of the tax imposed hereinon a person or transfer shall not exceed the limitations prescribed in theLocal Tax Enabling Act, Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901et seq., so that if any other political subdivision shall impose or hereaftershall impose such tax on the same person or transfer, then the tax levied bythe Township of Brecknock under the authority of that Act shall, during thetime such duplication of the tax exists, except as hereinafter otherwiseprovided, be 1/2 of the rate, and the one-half rate shall become effectivewithout any action on the part of the Township of Brecknock; provided,however, that the Township of Brecknock and any other political subdivisionwhich impose such tax on the same person or transfer may agree that,instead of limiting their respective rates to 1/2 of the rate herein provided,they will impose respectively different rate, the total of which shall notexceed the maximum rate permitted under the Local Tax Enabling Act.

4. If for any reason the tax is not paid when due, interest at the rate in effect atthe time the tax is due shall be added and collected.

§ 24-205. Exempt Parties. [Ord. 48, 2/2/1987, § 5]The United States, the commonwealth or any of their instrumentalities, agencies orpolitical subdivisions shall be exempt from payment of the tax imposed by this Part.The exemption of such governmental bodies shall not, however, relieve any otherparty to a transaction from liability for the tax.

§ 24-206. Excluded Transactions. [Ord. 48, 2/2/1987, § 6]

1. The tax imposed by § 24-204 shall not be imposed upon:

A. A transfer to the commonwealth or to any of its instrumentalities,agencies or political subdivisions by gift, dedication or deed in lieu ofcondemnation proceedings or a reconveyance by the condemning bodyof the property condemned to the owner of record at the time of

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condemnation, which reconveyance may include property fineadjustments, provided that said reconveyance is made within one yearfrom the date of condemnation.

B. A document which the Township of Brecknock is prohibited fromtaxing under the Constitution or statutes of the United States.

C. A conveyance to a municipality, township, school district or countypursuant to acquisition by the municipality, township, school districtor county of a tax-delinquent property at Sheriff sale or Tax ClaimBureau sale.

D. A transfer, for no or nominal actual consideration, which corrects orconfirms a transfer previously recorded but which does not extend orlimit existing record legal title or interest.

E. A transfer or division in kind, for no or nominal actual consideration,of property passed by testate or intestate succession and held by co-tenants; however, if any of the parties take shares greater in valuethan their undivided interest, tax is due on the excess.

F. A transfer between husband and wife, between persons who werepreviously husband and wife who have since been divorced, providedthat the property or interest therein subject to such transfer wasacquired by the husband and wife or husband or wife prior to thegranting of the final decree in divorce, between parent and child orthe spouse of such child, between brother or sister or the spouse of abrother or sister, and between a grandparent and grandchild or thespouse of such grandchild, except that a subsequent transfer by thegrantee within one year shall be subject to tax as if the grantor weremaking such transfer.

G. A transfer, for no or nominal actual consideration, of property passingby testate or intestate succession from a personal representative of adecedent to the decedent's devisee or heir.

H. A transfer, for no or nominal actual consideration, to a trustee of anordinary trust where the transfer of the same property would beexempt if the transfer was made directly from the grantor to all of thepossible beneficiaries, whether or not such beneficiaries are contingentor specifically named. No such exemption shall be granted unless theRecorder of Deeds is presented with a copy of the trust instrumentthat clearly identifies the grantor and all possible beneficiaries.

I. A transfer, for no or nominal actual consideration, from a trustee to abeneficiary of an ordinary trust.

J. A transfer, for no or nominal actual consideration, from trustee tosuccessor trustee.

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K. A transfer, for no or nominal actual consideration, between principaland agent or straw party, or from or to an agent or straw party,where, if the agent or straw party were his principal, no tax would beimposed under this Part. Where the document by which title isacquired by a grantee or statement of value fails to set forth that theproperty was acquired by the grantee from or for the benefit of hisprincipal, there is a rebuttable presumption that the property is theproperty of the grantee in his individual capacity if the grantee claimsan exemption from taxation under this subsection.

L. A transfer made pursuant to the statutory merger or consolidation ofa corporation or statutory division of a nonprofit corporation, exceptwhere the department reasonably determines that the primary intentfor such merger, consolidation or division is avoidance of the taximposed by this Part.

M. A transfer from a corporation or association of real estate held ofrecord in the name of the corporation or association where the granteeowns stock of the corporation or an interest in the association in thesame proportion as his interest in or ownership of the real estatebeing conveyed and where the stock of the corporation or the interestin the association has been held by the grantee for more than twoyears.

N. A transfer from a nonprofit industrial development agency orauthority to a grantee of property conveyed by the grantee to thatagency or authority as security for a debt of the grantee or a transferto a nonprofit industrial development agency or authority.

O. A transfer from a nonprofit industrial development agency orauthority to a grantee purchasing directly from it, but only if:

(1) The grantee shall directly use such real estate for the primarypurpose of manufacturing, fabricating, compounding,processing, publishing, research and development,transportation, energy conversion, energy production, pollutioncontrol, warehousing or agriculture.

(2) The agency or authority has the full ownership interest in thereal estate transferred.

P. A transfer by a mortgagor to the holder of a bona fide mortgage indefault in lieu of a foreclosure or a transfer pursuant to a judicial salein which the successful bidder is the bona fide holder of a mortgage,unless the holder assigns the bid to another person.

Q. Any transfer between religious organizations or other bodies orpersons holding title for a religious organization if such real estate is

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not being or has not been used by such transferor for commercialpurposes.

R. A transfer to a conservancy which possesses a tax exempt statuspursuant to § 501(c)(3) of the Internal Revenue Code of 1954 [68AStat. 3, 26 U.S.C. § 501(c)(3)] and which as it primary purposepreservation of land for historic, recreational, scenic, agricultural oropen space opportunities.

S. A transfer of real estate devoted to the business of agriculture to afamily farm corporation by a member of the same family whichdirectly owns at least 75% of each class of the stock thereof.

T. A transfer between members of the same family of an ownershipinterest in a real estate company or family farm corporation.

U. A transaction wherein the tax due is $1 or less.

V. Leases for the production or extraction of coal, oil, natural gas orminerals and assignments thereof.

2. In order to exercise any exclusion provided in this section, the true, full andcomplete value of the transfer shall be shown on the statement of value. Acopy of the Pennsylvania realty transfer tax statement of value may besubmitted for this purpose. For leases of coal, oil, natural gas or minerals,the statement of value may be limited to an explanation of the reason suchdocument is not subject to tax under this Part.

§ 24-207. Documents Relating to Associations or Corporations andMembers, Partners, Stockholders or Shareholders Thereof. [Ord. 48,2/2/1987, § 7]Except as otherwise provided in § 24-206, documents which make, confirm orevidence any transfer or demise of title to real estate between associations orcorporations and the members, partners, shareholders or stockholders thereof arefully taxable. For the purpose of this Part, corporations and associations are entitiesseparate from their members, partners, stockholders or shareholders.

§ 24-208. Acquired Company. [Ord. 48, 2/2/1987, § 8]

1. A real estate company is an acquired company upon a change in theownership interest in the company, however effected, if the change does notaffect the continuity of the company and, of itself or together with priorchanges, has the effect of transferring, directly or indirectly, 90% or more ofthe total ownership interest in the company within a period of three years.

2. With respect to real estate acquired after February 16, 1986, a family farmcorporation is an acquired company when, because of voluntary orinvoluntary dissolution, it ceases to be a family farm corporation or when,

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because of issuance or transfer of stock or because of acquisition or transferof assets that are devoted to the business of agriculture, it fails to meet theminimum requirements of a family farm corporation under this Part.

3. Within 30 days after becoming an acquired company, the company shallpresent a declaration of acquisition with the Recorder of each county inwhich it holds real estate for the affixation of documentary stamps andrecording. Such declaration shall set forth the value of real estate holdings ofthe acquired company in such county. A copy of the Pennsylvania realtytransfer tax declaration of acquisition may be submitted for this purpose.

§ 24-209. Credits Against Tax. [Ord. 48, 2/2/1987, § 9]

1. Where there is a transfer of a residential property by a licensed real estatebroker, which property was transferred to him within the preceding year asconsideration for the purchase of other residential property, a credit for theamount of the tax paid at the time of the transfer to him shall be given tohim toward the amount of the tax due upon the transfer.

2. Where there is a transfer by a builder of residential property which wastransferred to the builder within the preceding year as consideration for thepurchase of new, previously unoccupied residential property, a credit for theamount of the tax paid at the time of the transfer to the builder shall begiven to the builder toward the amount of the tax due upon the transfer.

3. Where there is a transfer of real estate which is leased by the grantor, acredit for the amount of tax paid at the time of the lease shall be given thegrantor toward the tax due upon the transfer.

4. Where there is a conveyance by deed of real estate which was previously soldunder a land contract by the grantor, a credit for the amount of tax paid atthe time of the sale shall be given the grantor toward the tax due upon thedeed.

5. If the tax due upon the transfer is greater than the credit given under thisPart, the difference shall be paid. If the credit allowed is greater than theamount or tax due, no refund or carryover credit shall be allowed.

§ 24-210. Extension of Lease. [Ord. 48, 2/2/1987, § 10]In determining the term of a lease, it shall be presumed that a right or option torenew or extend a lease will be exercised if the rental charge to the lessee is fixed orif a method for calculating the rental charge is established.

§ 24-211. Proceeds of Judicial Sale. [Ord. 48, 2/2/1987, § 11]The tax herein imposed shall be fully paid and have priority out of the proceeds ofany judicial sale of real estate before any other obligation, claim, lien, judgment,estate or costs of the sale and of the writ upon which the sale is made, except the

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state realty transfer tax; and the Sheriff or other officer conducting said sale shallpay the tax herein imposed out of the first moneys paid to him in connectiontherewith. If the proceeds of the sale are insufficient to pay the entire tax hereinimposed, the purchaser shall be liable for the remaining tax.

§ 24-212. Duties of Recorder of Deeds. [Ord. 48, 2/2/1987, § 12]

1. As provided in 16 P.S. § 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 thelocal realty transfer tax, including any amount payable to Township ofBrecknock based on a redetermination of the amount of tax due by theCommonwealth of Pennsylvania of the Pennsylvania realty transfer taxwithout compensation from the Township of Brecknock.

2. In order to ascertain the amount of taxes due when the property is located inmore than one political subdivision, the Recorder shall not accept forrecording such a deed unless it is accompanied by a statement of valueshowing what taxes are due each municipality.

3. On or before the 10th of each month, the Recorder shall pay over toTownship of Brecknock all local realty transfer taxes collected, less 2% foruse of the county, together with a report containing the information as isrequired by the Commonwealth of Pennsylvania in reporting collection of thePennsylvania realty transfer tax. The two-percent commission shall be paidto the county.

4. Upon a determination of the amount of realty transfer tax due by theCommonwealth of Pennsylvania, the Recorder shall rerecord the deed orrecord the additional realty transfer tax form only when both the state andlocal amounts and a rerecording or recording fee have been tendered.

§ 24-213. Statement of Value. [Ord. 48, 2/2/1987, § 13]Every document lodged with or presented to the Recorder of Deeds for recordingshall set forth therein and as a part of such document the true, full and completevalue thereof or shall be accompanied by a statement of value executed by aresponsible person connected with the transaction showing such connection andsetting forth the true, full and complete value thereof or the reason, if any, whysuch document is not subject to tax under this Part. A copy of the Pennsylvaniarealty transfer tax statement of value may be submitted for this purpose. Theprovisions of this subsection shall not apply to any excludable real estate transferswhich are exempt from taxation based on family relationship. Other documentspresented for the affixation of stamps shall be accompanied by a certified copy ofthe document and statement of value executed by a responsible person connectedwith the transaction showing such connection and setting forth the true, full andcomplete value thereof or the reason, if any, why such document is not subject totax under this Part.

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§ 24-214. Civil Penalties. [Ord. 48, 2/2/1987, § 14]

1. If any part of any underpayment of tax imposed by this Part is due to fraud,there shall be added to the tax an amount equal to 50% of theunderpayment.

2. In the case of failure to record a declaration required under this Part on thedate prescribed therefor, there shall be added to the tax 5% of the amount ofsuch tax if the failure is for not more than one month, with an additional 5%for each additional month of fraction thereof during which such failurecontinues, not exceeding 50% in the aggregate.

§ 24-215. Lien. [Ord. 48, 2/2/1987, § 15]The tax imposed by this Part shall become a lien upon the lands, tenements orhereditaments, or any interest therein, lying or being situated, wholly or in part,within the boundaries of the Township of Brecknock, which lands, tenements,hereditaments or interest therein are described in or conveyed by or transferred bythe 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 andcontinue until discharge by payment or in accordance with the law; and the Solicitoris authorized to file a municipal or tax claim in the Court of Common Pleas of BerksCounty, in accordance with the provisions of the Municipal Claims and Liens Act of1923, 53 P.S. § 7101 et seq., its supplements and amendments.

§ 24-216. Enforcement. [Ord. 48, 2/2/1987, § 16]All taxes imposed by this Part, together with interest and penalties prescribedherein, shall be recoverable as other debts of like character are recovered.

§ 24-217. Regulations. [Ord. 48, 2/2/1987, § 17]The Recorder of Deeds of Berks County is charged with enforcement and collectionof the tax and is empowered to promulgate and enforce reasonable regulations forenforcement and collection of the tax. The regulations which have been promulgatedby the Pennsylvania Department of Revenue under 72 P.S. § 8101-C et seq. areincorporated into and made part of this Part.

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PART 3LOCAL TAXPAYERS BILL OF RIGHTS

A. Brecknock Township Local Taxpayers Bill of Rights.

§ 24-301. Taxpayer Notice. [Res. 12/29/1998A, § 1]A taxpayer will receive, where required, the following notice:"You are entitled to receive a written explanation of your rights with regard to theaudit, enforcement, refund and collection of local taxes collected by BrecknockTownship pursuant to Act 511 by telephoning Brecknock Township at (717) 445-6683 during the hours of 9:00 a.m. to 2:00 p.m., Monday through Friday."

§ 24-302. Disclosure to Taxpayer. [Res. 12/29/1998A, § 2]A taxpayer will receive, when required, in understandable language, a writtenexplanation of the taxpayer's rights pertaining to tax refunds, audits, appeals andthe procedures Brecknock Township may use in enforcing the local taxes it collectedpursuant to Act 511.

§ 24-303. Response to Information Requests. [Res. 12/29/1998A, § 3]A taxpayer will be given 30 calendar days to respond to information requests fromBrecknock Township. A taxpayer may request, in writing, a reasonable timeextension from Brecknock Township to provide the requested information.

§ 24-304. Prior Years' Tax Returns. [Res. 12/29/1998A, § 4]Brecknock Township will not make unreasonable or burdensome demands upon ataxpayer for prior years' tax returns.

§ 24-305. Refunds. [Res. 12/29/1998A, § 5]A taxpayer will receive a prompt refund of any tax overpayment. The taxpayer mustmake a written request for any refunds within three years of the due date for thelocal tax return or within one year after payment of the tax, whichever date is later.

§ 24-306. Interest on Overpaid Taxes. [Res. 12/29/1998A, § 6]A taxpayer will receive interest on any overpaid taxes at the rate of interest setforth in the Pennsylvania Fiscal Code.

§ 24-307. Underpayment Notice. [Res. 12/29/1998A, § 7]A taxpayer will be given a written notice from Brecknock Township setting forth theamount and legal basis for any tax underpayment or deficiency.

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§ 24-308. Written Advisory Opinions. [Res. 12/29/1998A, § 8]A taxpayer may request a written advisory opinion from Brecknock Townshipregarding compliance with the local tax laws that it administers.

§ 24-309. Abatement of Interest and Penalty. [Res. 12/29/1998A, § 9]A taxpayer may obtain an abatement of any interest and/or penalty attributable towritten, erroneous advice received from Brecknock Township.

§ 24-310. Installment Agreement to Pay Tax Liability. [Res. 12/29/1998A,§ 10]A taxpayer may negotiate an installment agreement regarding the payment ofdelinquent taxes with Brecknock Township. The terms of this agreement shall beacceptable to Brecknock Township.

§ 24-311. Priority in the Application of Voluntary Payments of Tax. [Res.12/29/1998A, § 11]All voluntary payments of local taxes which Brecknock Township collects pursuantto Act 511 will be applied in the following order of priority:

A. Tax due.

B. Interest.

C. Penalties.

D. Other fees or charges.

§ 24-312. Tax Information Confidentiality. [Res. 12/29/1998A, § 12]A taxpayer is entitled to the confidentiality of tax information furnished toBrecknock Township.

§ 24-313. Administrative Review of Tax Matters. [Res. 12/29/1998A, § 13]A taxpayer may obtain an administrative review of the taxpayer's tax liability forany local tax collected by Brecknock Township pursuant to Act 511. Decisions on ataxpayer's request for administrative relief will be made within 60 calendar days ofthe date a complete and accurate petition for relief is submitted by the taxpayer toBrecknock Township.

§ 24-314. Appeals. [Res. 12/29/1998A, § 14]A taxpayer who is aggrieved by the decision of Brecknock Township may appeal tothe Court of Common Pleas of Berks County upon the issuance of a final order fromBrecknock Township.

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B. Berks E.I.T. Bureau Local Taxpayer Bill of Rights.

§ 24-321. Taxpayer Notice. [Res. 12/29/1998B, § 1]A taxpayer will receive, where required, the following notice:"You are entitled to receive a written explanation of your rights with regard to theaudit, enforcement, refund and collection of local taxes collected on behalf of theTownship of Brecknock by the Berks E.I.T. Bureau by telephoning the Berks E.I.T.Bureau at (610) 372-8349 during the hours of 8:00 a.m. to 5:00 p.m., Mondaythrough Friday."

§ 24-322. Disclosure to Taxpayer. [Res. 12/29/1998B, § 2]A taxpayer will receive, when required, in understandable language, a writtenexplanation of the taxpayer's rights pertaining to tax refunds, audits, appeals andthe procedures the Berks E.I.T. Bureau may use in enforcing the local taxes itcollects on the Township of Brecknock's behalf.

§ 24-323. Response to Information Requests. [Res. 12/29/1998B, § 3]A taxpayer will be given 30 calendar days to respond to information requests fromthe Berks E.I.T. Bureau. A taxpayer may request, in writing, a reasonable timeextension from the Berks E.I.T. Bureau to provide the requested information.

§ 24-324. Prior Years' Tax Returns. [Res. 12/29/1998B, § 4]The Berks E.I.T. Bureau will not make unreasonable or burdensome demands upona taxpayer for prior years tax returns.

§ 24-325. Refunds. [Res. 12/29/1998B, § 5]A taxpayer will receive a prompt refund of any tax overpayment. The taxpayer mustmake a written request for any refunds within three years of the due date for thelocal tax return or within one year after payment of the tax, whichever date is later.

§ 24-326. Interest on Overpaid Taxes. [Res. 12/29/1998B, § 6]A taxpayer will receive interest on any overpaid taxes at the rate of interest setforth in the Pennsylvania Fiscal Code.

§ 24-327. Underpayment Notice. [Res. 12/29/1998B, § 7]A taxpayer will be given a written notice from the Berks E.I.T. Bureau setting forththe amount and legal basis for any tax underpayment or deficiency.

§ 24-328. Written Advisory Opinions. [Res. 12/29/1998B, § 8]A taxpayer may request a written advisory opinion from the Berks E.I.T. Bureauregarding compliance with the local tax laws that the Berks E.I.T. Bureauadministers on the Township of Brecknock's behalf.

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§ 24-329. Abatement of Interest and Penalty. [Res. 12/29/1998B, § 9]A taxpayer may obtain an abatement of any interest and/or penalty attributable towritten, erroneous advice received from the Berks E.I.T. Bureau.

§ 24-330. Installment Agreement to Pay Tax Liability. [Res. 12/29/1998B,§ 10]A taxpayer may negotiate an installment agreement regarding the payment ofdelinquent taxes with the Berks E.I.T. Bureau. The terms of this agreement shallbe acceptable to the Berks E.I.T. Bureau.

§ 24-331. Priority in the Application of Voluntary Payments of Tax. [Res.12/29/1998B, § 11]All voluntary payments of local taxes which the Berks E.I.T. Bureau collects on theTownship of Brecknock's behalf will be applied in the following order of priority:

A. Tax due.

B. Interest.

C. Penalties.

D. Other fees or charges.

§ 24-332. Tax Information Confidentiality. [Res. 12/29/1998B, § 12]A taxpayer is entitled to the confidentiality of tax information furnished to theBerks E.I.T. Bureau.

§ 24-333. Administrative Review of Tax Matters. [Res. 12/29/1998B, § 13]A taxpayer may obtain an administrative review of the taxpayer's tax liability forany local tax collected by the Berks E.I.T. Bureau on the Township of Brecknock'sbehalf. Decisions on a taxpayer's request for administrative relief will be madewithin 60 calendar days of the date a complete and accurate petition for relief issubmitted by the taxpayer to the Berks E.I.T. Bureau.

§ 24-334. Appeals. [Res. 12/29/1998B, § 14]A taxpayer who is aggrieved by the decision of the Berks E.I.T. Bureau may appealto the Court of Common Pleas of Berks County upon the issuance of a final orderfrom the Berks E.I.T. Bureau.

§ 24-335. Authorization for Retention of Third-Party Collection Agency andRecovery of Agency Fees for Collection of Delinquent Taxes from theDelinquent Taxpayer. [Added by Ord. 2016-188, 5/3/2016]

1. Definitions. The following terms shall have the meanings set forth herein:

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COLLECTOR — The Berks County Earned Income Tax Collection Bureau.

ENACTMENT — Ordinance 2016-188 enacted May 3, 2016.

GOVERNING BODY — The Board of Supervisors of the Township ofBrecknock, Berks County, Pennsylvania.

TAX — All local earned income taxes, other taxes, penalties, interest, andcosts that the Collector collects on behalf of the Taxing Authority under theLocal Tax Enabling Act, 53 P.S. § 6924.101 et seq., or other statutory law.

TAXPAYER — An employer or taxpayer that is liable for tax.

TAXING AUTHORITY — The Township of Brecknock, Berks County,Pennsylvania.

2. Authorization. The Taxing Authority acknowledges that the Collector mayengage one or more third-party collection agencies to pursue and collectdelinquent tax in situations where the amount of delinquent tax owed isrelatively small and it is therefore cost prohibitive for the Collector todedicate the upfront resources necessary to pursue such delinquent tax. Thetaxing authority hereby approves of the imposition on and collection of a feefrom any delinquent taxpayer by any third-party collection agency engagedby the Collector, provided that such fee does not exceed 25% of the amount ofthe Tax collected from any such taxpayer.

3. Notice. Promptly after adoption of this enactment, the taxing authority willprovide a copy of the enactment to the Collector. If the taxing authority laterrescinds, limits, or changes the scope of the authorization set forth in thisenactment, then the taxing authority will immediately notify the Collector.

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PART 4AMUSEMENT TAX

§ 24-401. Short Title. [Ord. 7, 3/3/1959, § 1]This Part shall be known and may be cited as the "Admission Tax Resolution."

§ 24-402. Definitions. [Ord. 7, 3/3/1959, § 2]

1. The following words and phrases, when used in this Part, shall have themeanings ascribed to them in this section, except where the context clearlyindicates a different meaning:

AMUSEMENT — All manner and forms of entertainment, including, amongothers, theatrical or operatic performances, concerts, moving-picture shows,vaudeville, circuses, carnivals, fairs and side shows, all forms ofentertainment at fair grounds and amusement parks, athletic contests ordiversion, including, among other things, wrestling matches, boxing andsparring exhibitions, football, basketball and baseball games, skating, golfing,tennis, hockey, bathing, swimming, archery, shooting, riding, dancing andother forms of diversion, sport, recreation or pastime, shows, exhibitions,contests, displays and games; as well as all other methods of obtainingmonetary admission charges, donations, contributions or monetary charges ofany character from the general public, or a limited or selected numberthereof.

ESTABLISHED PRICE — A regular monetary charge of any characterwhatever, including donations and contributions, fixed and enacted, or in anymanner fixed and received by producers, as herein defined, from the generalpublic, or a limited or selected number thereof, directly or indirectly, for theprivilege to attend or engage in any entertainment or amusement; providedthat, when such entertainment or amusement is conducted at any roofgarden, nightclub, cabaret or other place where the charge for admission iswholly, or in part, included in the price paid for refreshment, service ormerchandise, the amount paid for admission to such amusement shall bedeemed to be the amount of the cover or minimum charge, if any.

PERSON — Every individual person, copartnership, association,unincorporated enterprise owned by two or more persons, or corporation,domestic or foreign. Whenever used in any clause prescribing and imposing apenalty, or both, the term "person," as applied to copartnerships orassociations, shall mean the partners or members thereof, and as applied tocorporations, the officers thereof.

PLACE OF AMUSEMENT — Any place, indoors or outdoors, within theTownship of Brecknock, where the general public, or a limited or selectednumber thereof, may, upon payment of an established price, attend or engage

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in any amusement, as herein defined, including, among others, theaters,opera houses, amusement parks, moving-picture houses, stadiums, arenas,gymnasiums, baseball parks, skating rinks, circus or carnival tents orgrounds, fairgrounds, halls, lodge rooms, riding academies, golf courses,bathing and swimming places, dance halls, tennis courts, archery, rifle orshotgun ranges, roof gardens, cabarets, nightclubs and other like places.

PRODUCER — Any person, as herein defined, conducting any place ofamusement, as herein defined, where the general public, or a limited or selectnumber thereof, may, upon the payment of an established price, attend orengage in any amusement.

TAX COLLECTOR — Such person or persons appointed by the Board ofSupervisors to administer the provisions of this Part and collect the permitfees and taxes provided herein.

TEMPORARY AMUSEMENT — An amusement to be conducted at onelocation for a period of less than one month.

§ 24-403. Permit Required. [Ord. 7, 3/3/1959, § 3; as amended by Ord. 141,8/3/2004, § 1]

1. On and after the effective date of this Part, it shall be unlawful for anyproducer to continue to conduct, or thereafter to begin to conduct, any formof amusement within the Township of Brecknock unless an amusementpermit or permits shall have been issued to him as hereinafter prescribed.

2. Every producer desiring to continue to conduct or hereafter to begin toconduct any amusement within the Township of Brecknock shall file anapplication for a permanent, temporary or itinerant amusement permit orpermits, as the case may be, with the tax collector. Every application forsuch a permit or permits shall be made upon a form prescribed, preparedand furnished by the tax collector and shall set forth the name under whichthe applicant conducts or intends to conduct an amusement, whether theapplicant conducts or intends to conduct a permanent or temporary place oran itinerant form of amusement, the location of the permanent or temporaryplace of amusement, and such other information as the tax collector mayrequire. If the applicant has or intends to have more than one place ofamusement within the Township of Brecknock, the application shall statethe location of each place of amusement and, in the case of an itinerant formof amusement, the date and length of time such amusement is to beconducted at each place. In the case of an application for a permit for atemporary place of amusement, the application shall state the name andaddress of the owner, lessee or custodian of the premises upon which suchamusement is to be conducted. If the applicant is an association or acorporation, the application shall state the names and addresses of theprincipal officers thereof and any other information prescribed by the taxcollector for the purposes of identification. The application shall be signed by

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the producer, if a natural person, and in the case of an association, by amember or partner thereof, and in the case of a corporation, by an officerthereof.

A. At the time of making such application, the applicant shall pay to thetax collector a permit fee, in an amount to be established, from time totime, by resolution of the Board of Supervisors, for each temporary orannual permit.

B. Upon approval of the application and payment of any permit fee orfees herein required, the tax collector shall grant and issue to eachapplicant an annual or temporary amusement permit for each place ofamusement within the Township of Brecknock set forth in thisapplication. Amusement permits shall not be assignable and shall bevalid only for the persons in whose names they are issued and for theconduct of amusement at the places designated therein and shall atall times be conspicuously displayed at the places for which they areissued. All permits for permanent places of amusement shall expire onthe 30th day of January next succeeding the date upon which they areissued, unless sooner suspended, surrendered or revoked for cause bythe proper authorities of the Township of Brecknock. Permits fortemporary places of amusement or for forms of itinerant amusementshall expire at the time specified therein. The producer of an itinerantfrom of amusement shall notify the tax collector promptly of anychange in the original contemplated itinerary, either as to the date ortime of the conduct of the amusement at each place.

3. Permits issued for permanent places of amusement, under the provisions ofthis Part may be renewed annually before the 30th day of January, uponapplication made to the tax collector and the payment of a renewal fee in anamount to be established, from time to time, by resolution of the Board ofSupervisors. Whenever any permit issued under the provisions of this Part isdefaced, destroyed or lost, the tax collector may issue a duplicate permit tothe holder of the defaced, destroyed or lost permit upon the payment of a feein an amount to be established, from time to time, by resolution of the Boardof Supervisors.

4. The tax collector may suspend or, after hearing, revoke an amusementpermit whenever he finds that the holder thereof has failed to comply withany of the provisions of this Part. Upon suspending or revoking anyamusement permit, the tax collector shall request the holder thereof tosurrender to him immediately, all permits, or duplicates thereof, issued tohim; and the holder shall surrender promptly all such permits to the taxcollector as requested. Whenever the tax collector suspends an amusementpermit, he shall notify the holder immediately, and the Board of Supervisorsshall afford him a hearing, if requested, within five days of such notice. Aftersuch hearing, the Board of Supervisors shall either rescind the order ofsuspension, for good cause appearing therefor, shall continue the suspension,or shall revoke the permit.

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§ 24-404. Imposition of Tax. [Ord. 7, 3/3/1959, § 4]

1. A tax is hereby imposed upon the sale of admission to places of amusementat the rate of 10% of the established price charged the general public, orselected group thereof, by any producer for such admission, which shall bepaid by the person acquiring the same.

2. In the case of persons (except bona fide employees of a producer, ormunicipal or state officers on official business or totally blind persons)admitted free or at reduced rates to any place of amusement, at a time whenand under circumstances under which an established price is charged toother patrons, the tax imposed by this Part shall be computed on theestablished priced charged to such other persons of the same class for thesame or similar accommodations, to be paid by the person so admitted.

3. In the case of persons having the permanent use of boxes or seats in anyplace of amusement, or a lease for the use of such box or seat in such placesof amusement, the tax imposed by this Part shall be computed on theestablished price for which a similar box or seat is sold for each performanceor exhibition at which the box or seat is used or reserved by or for the lesseeor holder, such tax to be paid by the lessee or holder.

§ 24-405. Collection of Tax. [Ord. 7, 3/3/1959, § 5]

1. Producers shall collect the tax imposed by this Part and shall be liable to theBoard of Supervisors of Brecknock Township as agents thereof for thepayment of the same into the Township Treasury through the tax collector,as hereinafter provided in this Part.

2. Where permits are obtained for conducting temporary amusements bypersons who are not the owners, lessees or custodians of the places wherethe amusements are to be conducted, or where the temporary amusement ispermitted by the owner, lessee or custodian of any place to be conductedwithout the procurement of a permit or permits required by this Part, thetax imposed by this Part shall be paid by the owner, lessee or custodian ofsuch place where such temporary amusement is held or conducted, unlesspaid by the producer conducting the amusement.

§ 24-406. Report Required. [Ord. 7, 3/3/1959, § 6]

1. For the purpose of ascertaining the amount of tax payable by the producersto the Board of Supervisors of Brecknock Township, it shall be the duty of:

A. Every producer, except as hereinafter provided, conducting a place ofamusement, on or after the 10th of each month after the effective dateof this Part, to transmit to the tax collector, on a form prescribed andprepared by him, a report of the amount of tax collected by him duringthe preceding month.

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B. Every producer conducting a temporary place of amusement oritinerant form of amusement to file a report with the tax collector, orhis duly authorized agent, promptly after each performance.

2. All reports required under this section shall show such information as thetax collector shall prescribe.

3. Every producer, at the time of making every report required by this section,shall compute and pay to the tax collector the taxes collected by him and dueto the Township of Brecknock during the period for which the report is made;provided, however, that such producer may deduct therefrom 2% thereof,providing payment is made on or before the due date thereof. The amount ofall taxes imposed under the provisions of this Part shall, in the case of placesof permanent amusement, be due and payable on the 10th day of the nextsucceeding month; and in the case of a temporary or itinerant forms ofamusement, it shall be due and payable on the day the reports in such casesare required to be made under this section; and all such taxes shall bearinterest at the rate of 1/2% per month, or fractional part of a month, from thedate they are due and payable until paid.

§ 24-407. Neglect or Refusal to File Report. [Ord. 7, 3/3/1959, § 7]If any producer shall neglect or refuse to make any report or payment as hereinrequired, an additional 10% of the amount of the tax shall be added by the taxcollector and collected. All such taxes shall be recoverable by the Township as otherdebts due the Township are now by law recoverable.

§ 24-408. Examination of Books and Records. [Ord. 7, 3/3/1959, § 8]If the tax collector is not satisfied with the report and payment of tax made by anyproducer under the provisions of this Part, he is hereby authorized and empoweredto make a determination of the tax due by such information within his possession,or that shall come into his possession; and for this purpose, the tax collector of theTownship of Brecknock is authorized to examine the books, papers, tickets, ticketstubs and records of any producer, taxable under this Part, to verify the accuracy ofany report or payment made under the provisions thereof or to ascertain whetherthe taxes imposed by this Part have been paid.

§ 24-409. Estimation of Tax. [Ord. 7, 3/3/1959, § 9]If any producer shall neglect or refuse to make any report and payment of taxrequired by this Part or if, as a result of an investigation by the tax collector, areport is found to be incorrect, the tax collector shall estimate the tax due by suchproducer and determine the amount due by him for taxes, penalties and interestthereon.

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§ 24-410. Payment of Tax to Township Treasury. [Ord. 7, 3/3/1959, § 10]All taxes, interest and penalties collected or received under the provisions of thisPart shall be paid into the Treasury of the Township of Brecknock for the use andbenefit of the Township of Brecknock.

§ 24-411. Deposit for Temporary Permit. [Ord. 7, 3/3/1959, § 11]The tax collector is hereby authorized and directed to make and keep such records,prepare such forms and take such other measures as may be necessary orconvenient to carry this Part into effect and may, in his discretion, requirereasonable deposits to be made by applicants for temporary permits.

§ 24-412. Enforcement and Remedies. [Ord. 7, 3/3/1959, § 13; as amended byOrd. 141, 8/3/2004, § 1]

1. Enforcement Notice.

A. If it appears to the Township that a violation of this Part hasoccurred, the Township shall initiate enforcement proceedings bysending an enforcement notice as provided in this section.

B. The enforcement notice shall be sent to the violator and, if applicable,the owner of record of the parcel on which the violation has occurred,to any person who has filed a written request to receive enforcementnotices regarding that parcel and to any other person requested inwriting by the owner of record.

C. An enforcement notice shall state at least the following:

(1) The name of the violator and, if applicable, the owner of recordand any other person against whom the Township intends totake action.

(2) The location of the violation and, if applicable, the property inviolation.

(3) The specific violation, with a description of the requirementswhich have not been met, citing in each instance the applicableprovisions of this Part.

(4) The date before which the steps for compliance must becommenced and the date before which the steps must becompleted.

(5) That the recipient of the notice has the right to appeal to theBoard of Supervisors within a period of 10 days.

(6) That failure to comply with the notice within the time specified,unless extended by appeal to the Board of Supervisors,

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constitutes a violation, with possible sanctions clearlydescribed.

2. Enforcement Remedies.

A. Any person, partnership or corporation who or which has violated orpermitted the violation of the provisions of this Part shall, upon beingfound liable therefore in a civil enforcement proceeding commenced bythe Township, pay a judgment of not more than $600 plus all courtcosts, including reasonable attorney fees incurred by the Township asa result thereof. No judgment shall commence or be imposed, levied orpayable until the date of the determination of a violation by theDistrict Justice. If the defendant neither pays nor timely appeals thejudgment, the Township may enforce the judgment pursuant to theapplicable Rules of Civil Procedure. Each day that a violationcontinues or each section of this Part which shall be found to havebeen violated shall constitute a separate violation.

B. Nothing contained in this section shall be construed or interpreted togrant to any person or entity other than the Township the right tocommence any action for enforcement pursuant to this section.

C. District Justices shall have initial jurisdiction over proceedingsbrought under this section.

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PART 5REAL ESTATE TAX DISCOUNT

§ 24-501. Discounts. [Res. 11/1/1976]Brecknock Township, Berks County, Pennsylvania, hereby adopts the provisions ofAct 126 of the Pennsylvania Legislature approved July 9, 1976, P.L. 236, 72 P.S.§ 5511.10, providing that all taxpayers subject to the payment of taxes assessed byBrecknock Township shall be entitled to a discount of 2% of the amount of such taxupon making payment of the whole amount within two months after the date of thetax notice. All taxpayers who shall fail to make payment of any such taxes chargedagainst them for four months after the date of the tax notice shall be charged apenalty of 10%, which penalty shall be added to the taxes by the tax collector and becollected by him. The aforesaid shall be effective for the 1977 tax year andthereafter.

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PART 6TAX CERTIFICATIONS AND DUPLICATES

§ 24-601. Tax Certification Fee. [Ord. 2015-185, 4/7/2015]The duly elected or appointed Tax Collector of the Township of Brecknock is herebyauthorized to charge the sum of $30 for any and all certifications issued by saidoffice. The Board of Supervisors of the Township of Brecknock shall have theauthority to revise the fee imposed under this section from time to time after theeffective date of this section by the adoption of a resolution for that purpose.

§ 24-602. Duplicate Tax Bill Fee. [Ord. 2015-185, 4/7/2015]The duly elected or appointed Tax Collector of the Township of Brecknock is herebyauthorized to charge mortgage companies a fee in the amount of $10 per request forpreparation of the first 20 duplicate tax bills requested in a calendar year from saidTax Collector. The Tax Collector is further authorized to charge a fee in the amountof $5 per request for each additional duplicate tax bill requested in a calendar yearby a mortgage company from the Tax Collector. The Board of Supervisors of theTownship of Brecknock shall have the authority to revise the fee imposed under thissection from time to time after the effective date of this section by the adoption of aresolution for that purpose.

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