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The tourist promotion activities to be executed by the designated tourist promotion agency shall include:. The designated tourist promotion agency shall submit to the Delaware County Council monthly written reports detailing the nature of the tourist promotion activities carried out by said agency and the expenditures made for such activities for the previous month. The operator shall collect the tax imposed by this article from the patron of the room and pay it over to the County as provided hereinafter.
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The operator shall be liable to the County as agent thereof for the payment of the tax to the County Treasurer as provided in this article. Every report and return shall be made upon a form furnished by the County Treasurer. Every operator shall transmit to the County Treasurer, on or before the 10th day of each month, a return for the preceding month, which shall contain the amount of consideration received for the transactions during the month for which the return is made, the amount of tax collected by the operator during that month, and such other information as the County Treasurer may require.
Every operator, at the time of filing every return required by this article, shall compute and pay to the County Treasurer the taxes collected by him and due to the County during the period for which the report is made; a ten-percent penalty shall be added to all such payments transmitted to the County after the 10th day of each such month. Every operator shall maintain records, which shall be made available to the County Treasurer upon request, which shall include, but not be limited to, the number of transactions in each hotel reflected on an hourly, daily, or weekly basis, the rate s charged for each occupancy, the consideration received from all transactions during the month for which each return is made, as well as such other information as the County Treasurer may require.
This is called the certificate of residence. The document presenter is responsible for paying any re-recording expenses resulting from an improper order of documents.
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The legal description needs to include the municipality, county, and state of the property. When a deed conveys property in more than one municipality, it is required to state what portion of the total value is credited to each taxing body with a Pennsylvania Statement of Value. Deeds in the city of Chester must be registered with the city through the Recorder of Deeds office.
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A Statement of Value must be presented with a deed that is exempt. Non-family tax exemptions must have a Statement of Value. If a deed is exempt, the reason for exemption must be stated on the document. When this form is required, it should be submitted in duplicate.
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