PRINTER'S NO. 2499
No. 1895 Session of 1985
INTRODUCED BY DALEY, KUKOVICH, FATTAH, MILLER, E. Z. TAYLOR AND
JOHNSON, NOVEMBER 19, 1985
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 19, 1985
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 authorizing an additional tax on earned income.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. Section 8(3) of the act of December 31, 1965
26 (P.L.1257, No.511), known as The Local Tax Enabling Act, amended
27 October 11, 1984 (P.L.885, No.172), is amended to read:
1 Section 8. Limitations on Rates of Specific Taxes.--No taxes
2 levied under the provisions of this act shall be levied by any
3 political subdivision on the following subjects exceeding the
4 rates specified in this section:
5 * * *
6 (3) On wages, salaries, commissions and other earned income
7 of individuals, one percent, but any city of the second or third
8 class, borough, town, or township, may levy an additional rate
9 of such tax on residents not to exceed the amount of revenues
10 received annually by any such city, borough, town or township
11 from Federal general revenue sharing upon termination of
12 payments of this program.
13 * * *
14 Section 2. This act shall take effect January 1, 1986.
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