PRINTER'S NO. 2096
No. 1686 Session of 1987
INTRODUCED BY NAHILL, TRELLO, FOX, DISTLER, E. Z. TAYLOR,
SEMMEL, JOHNSON, SAURMAN, GODSHALL, TELEK, CORNELL AND
FARMER, JULY 2, 1987
REFERRED TO COMMITTEE ON FINANCE, JULY 2, 1987
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 providing for the situs of businesses which may be subject to
23 certain business taxes.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. The act of December 31, 1965 (P.L.1257, No.511),
27 known as The Local Tax Enabling Act, is amended by adding a
28 section to read:
1 Section 2.2. Situs for Certain Business Privilege Taxes.--
2 The situs for the imposition of a business privilege tax on a
3 business which has only one office and conducts all business
4 from that office shall be the taxing jurisdiction where the sole
5 office is located, without regard to the fact that the business
6 operation extends to other taxing jurisdictions.
7 Section 2. This act shall take effect in 60 days.
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