SENATE AMENDED
PRIOR PRINTER'S NOS. 2935, 3138 PRINTER'S NO. 3597
No. 2228 Session of 1976
INTRODUCED BY MESSRS. LEVI, FRYER, NOYE, O'KEEFE, WEIDNER,
A. C. FOSTER JR., MEBUS, ARTHURS, PETRARCA, MORRIS, WHELAN,
DOYLE, KLINGAMAN, GARZIA, S. E. HAYES JR., MISS SIRIANNI AND
MR. CUMBERLAND, MARCH 22, 1976
SENATOR MURPHY, LOCAL GOVERNMENT, IN SENATE, AS AMENDED,
JUNE 28, 1976
AN ACT
1 Amending the act of December 31, 1965 (P.L.1257, No.511),
2 entitled "An act empowering cities of the second class,
3 cities of the second class A, cities of the third class,
4 boroughs, towns, townships of the first class, townships of
5 the second class, school districts of the second class,
6 school districts of the third class and school districts of
7 the fourth class including independent school districts, to
8 levy, assess, collect or to provide for the levying,
9 assessment and collection of certain taxes subject to maximum
10 limitations for general revenue purposes; authorizing the
11 establishment of bureaus and the appointment and compensation
12 of officers, agencies and employes to assess and collect such
13 taxes; providing for joint collection of certain taxes,
14 prescribing certain definitions and other provisions for
15 taxes levied and assessed upon earned income, providing for
16 annual audits and for collection of delinquent taxes, and
17 permitting and requiring penalties to be imposed and
18 enforced, including penalties for disclosure of confidential
19 information, providing an appeal from the ordinance or
20 resolution levying such taxes to the court of quarter
21 sessions and to the Supreme Court and Superior Court,"
22 further providing for the distribution of earned income tax
23 receipts.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Division V of section 13, act of December 31,
1 1965 (P.L.1257, No.511), known as "The Local Tax Enabling Act,"
2 is amended by adding a paragraph to read:
3 Section 13. Earned Income Taxes.--* * *
4 V. Powers and Duties of Officer
5 * * *
6 (h) The officer shall, at least quarterly, distribute earned
7 income taxes to the appropriate political subdivisions. The
8 political subdivisions shall not be required to request the
9 officer to distribute the funds collected but shall at least
10 annually reconcile their receipts with the records of the
11 officer and return to or credit the officer with any
12 overpayment. If the officer, within one year after receiving a
13 tax payment, cannot identify the taxing jurisdiction entitled to
14 a tax payment, he shall divide the MAKE payment on the basis of <--
15 population according to the latest Federal census to those
16 political subdivisions which levy an earned income tax under the <--
17 authority of this act and which are under the jurisdiction of
18 the designated tax officer. TO THE MUNICIPALITY IN WHICH THE TAX <--
19 WAS COLLECTED. Within one hundred twenty days of the passage of
20 this act, any present accumulated funds that are unclaimed shall
21 be distributed on the same basis.
22 * * *
23 Section 2. This act shall take effect immediately.
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