1Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
2as amended, "An act relating to counties of the first, third,
3fourth, fifth, sixth, seventh and eighth classes; amending,
4revising, consolidating and changing the laws relating
5thereto; relating to imposition of excise taxes by counties,
6including authorizing imposition of an excise tax on the
7rental of motor vehicles by counties of the first class; and
8providing for regional renaissance initiatives," further
9providing for tax levies.

10The General Assembly of the Commonwealth of Pennsylvania
11hereby enacts as follows:

12Section 1. Section 1770 of the act of August 9, 1955
13(P.L.323, No.130), known as The County Code, amended November
1423, 1994 (P.L.640, No.98), is amended to read:

15Section 1770. Tax Levies.--No tax shall be levied on
16personal property taxable for county purposes where the rate of
17taxation thereon is fixed by law other than at the rate so
18fixed. The county commissioners shall fix, by resolution, the
19rate of taxation for each year. No tax for general county
20purposes in counties of the third, fourth, fifth, sixth, seventh
21and eighth classes, exclusive of the requirements for the

1payment of rentals to any municipal authority, shall in any one
2year exceed the rate of twenty-five mills on every dollar of the
3adjusted valuation, unless the county commissioners by majority
4action shall, upon due cause shown by resolution, petition the
5court of common pleas, in which case the court may order a rate
6of not more than five mills additional to be levied: Provided,
7however, That the rate of taxation for payment of interest and
8principal on any indebtedness incurred pursuant to [the act of
9July 12, 1972 (P.L.781, No.185), known as the "Local Government
10Unit Debt Act,"] 53 Pa.C.S. Pt.VII Subpt. B (relating to 
11indebtedness and borrowing) or any prior or subsequent act
12governing the incurrence of indebtedness of the county shall be
13unlimited. Tax for payment of rentals to any municipal authority
14shall not exceed the rate of ten mills on every dollar of the
15adjusted valuation and shall be in addition to the twenty-five
16mill limitation for general county purposes. In fixing the rate
17of taxation, the county commissioners, if the rate is fixed in
18mills, shall also include in the resolution a statement
19expressing the rate of taxation in dollars and cents on each one
20hundred dollars of assessed valuation of taxable property.

21The rate of taxation fixed for any occupation tax levied by a
22county of the fourth, fifth, sixth, seventh or eighth class
23shall not in any one year exceed twenty mills. The county
24commissioners may, by resolution, abolish the levy and
25collection of occupation taxes for county purposes.

26[The county commissioners of counties of the fourth, fifth,
27sixth, seventh and eighth classes may levy and collect an annual
28per capita tax on persons for county purposes.

29Any county of the fourth, fifth, sixth, seventh or eighth
30class which shall become a county of the third class may collect

1for a period of four years after such status has been certified
2a per capita tax from any person not in any one year to exceed a
3total of five dollars ($5) for county purposes.

4No tax shall be levied and collected for county purposes on
5offices and posts of profits, or on professions, trades and
6occupations at the same time during which a per capita tax on
7persons is levied and collected for county purposes.

8Any per capita taxes levied upon and collected from any
9person shall not in any one year exceed a total of five dollars
10($5) for county and institution district purposes.

11Any county may, by ordinance or resolution, exempt any person
12whose total income from all sources is less than ten thousand
13dollars ($10,000) per annum from any per capita tax levied under
14this act.]

15Section 2. The amendment of section 1770 of the act shall
16apply to fiscal years beginning on or after the effective date
17of this act.

18Section 3. This act shall take effect immediately.