PRINTER'S NO. 1344
No. 1200 Session of 1979
INTRODUCED BY CIMINI, MAY 2, 1979
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 2, 1979
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 exemptions from taxation. 23 The General Assembly of the Commonwealth of Pennsylvania 24 hereby enacts as follows: 25 Section 1. Section 2, act of December 31, 1965 (P.L.1257, 26 No.511), known as "The Local Tax Enabling Act," is amended by 27 adding a clause to read: 28 Section 2. Delegation of Taxing Powers and Restrictions
1 Thereon.--The duly constituted authorities of the following 2 political subdivisions, cities of the second class, cities of 3 the second class A, cities of the third class, boroughs, towns, 4 townships of the first class, townships of the second class, 5 school districts of the second class, school districts of the 6 third class, and school districts of the fourth class, in all 7 cases including independent school districts, may, in their 8 discretion, by ordinance or resolution, for general revenue 9 purposes, levy, assess and collect or provide for the levying, 10 assessment and collection of such taxes as they shall determine 11 on persons, transactions, occupations, privileges, subjects and 12 personal property within the limits of such political 13 subdivisions, and upon the transfer of real property, or of any 14 interest in real property, situate within the political 15 subdivision levying and assessing the tax, regardless of where 16 the instruments making the transfers are made, executed or 17 delivered or where the actual settlements on such transfer take 18 place. The taxing authority may provide that the transferee 19 shall remain liable for any unpaid realty transfer taxes imposed 20 by virtue of this act. Each local taxing authority may, by 21 ordinance or resolution, exempt any person whose total income 22 from all sources is less than three thousand two hundred dollars 23 ($3,200) per annum from the per capita or similar head tax, 24 occupation tax and occupational privilege tax, or earned income 25 tax, or any portion thereof, and may adopt regulations for the 26 processing of claims for exemptions. Such local authorities 27 shall not have authority by virtue of this act: 28 * * * 29 (11) To levy, assess, or collect an occupation tax or 30 occupational privilege tax on any retired person who does not 19790H1200B1344 - 2 -
1 hold a compensated part or full-time job or position.
2 Section 2. This act shall take effect immediately.
C5L45RLC/19790H1200B1344 - 3 -