PRINTER'S NO. 2868
No. 2252 Session of 1995
INTRODUCED BY GLADECK, FARGO AND E. Z. TAYLOR, NOVEMBER 27, 1995
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, NOVEMBER 27, 1995
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 liability for the local realty transfer
23 taxes.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 2 introductory paragraph of the act of
27 December 31, 1965 (P.L.1257, No.511), known as The Local Tax
28 Enabling Act, amended October 11, 1984 (P.L.885, No.172), is
29 amended to read:
1 Section 2. Delegation of Taxing Powers and Restrictions
2 Thereon.--The duly constituted authorities of the following
3 political subdivisions, cities of the second class, cities of
4 the second class A, cities of the third class, boroughs, towns,
5 townships of the first class, townships of the second class,
6 school districts of the second class, school districts of the
7 third class, and school districts of the fourth class, in all
8 cases including independent school districts, may, in their
9 discretion, by ordinance or resolution, for general revenue
10 purposes, levy, assess and collect or provide for the levying,
11 assessment and collection of such taxes as they shall determine
12 on persons, transactions, occupations, privileges, subjects and
13 personal property within the limits of such political
14 subdivisions, and upon the transfer of real property, or of any
15 interest in real property, situate within the political
16 subdivision levying and assessing the tax, regardless of where
17 the instruments making the transfers are made, executed or
18 delivered or where the actual settlements on such transfer take
19 place. The taxing authority [may] shall provide that the
20 [transferee] transferor shall remain liable for any unpaid
21 realty transfer taxes imposed by virtue of this act. Each local
22 taxing authority may, by ordinance or resolution, exempt any
23 person whose total income from all sources is less than five
24 thousand dollars ($5,000) per annum from the per capita or
25 similar head tax, occupation tax and occupational privilege tax,
26 or earned income tax, or any portion thereof, and may adopt
27 regulations for the processing of claims for exemptions. Such
28 local authorities shall not have authority by virtue of this
29 act:
30 * * *
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1 Section 2. This act shall take effect in 60 days.
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