1Amending the act of December 31, 1965 (P.L.1257, No.511),
2entitled "An act empowering cities of the second class,
3cities of the second class A, cities of the third class,
4boroughs, towns, townships of the first class, townships of
5the second class, school districts of the second class,
6school districts of the third class and school districts of
7the fourth class including independent school districts, to
8levy, assess, collect or to provide for the levying,
9assessment and collection of certain taxes subject to maximum
10limitations for general revenue purposes; authorizing the
11establishment of bureaus and the appointment and compensation
12of officers, agencies and employes to assess and collect such
13taxes; providing for joint collection of certain taxes,
14prescribing certain definitions and other provisions for
15taxes levied and assessed upon earned income, providing for
16annual audits and for collection of delinquent taxes, and
17permitting and requiring penalties to be imposed and
18enforced, including penalties for disclosure of confidential
19information, providing an appeal from the ordinance or
20resolution levying such taxes to the court of quarter
21sessions and to the Supreme Court and Superior Court,"
22further providing for limitations on rates of specific taxes
23and for restricted use.

24The General Assembly of the Commonwealth of Pennsylvania
25hereby enacts as follows:

26Section 1. Sections 311(8) and 330(a.1) of the act of
27December 31, 1965 (P.L.1257, No.511), known as The Local Tax
28Enabling Act, amended or added July 2, 2008 (P.L.197, No.32),

1are amended to read:

2Section 311. Limitations on Rates of Specific Taxes.--No
3taxes levied under the provisions of this chapter shall be
4levied by any political subdivision on the following subjects
5exceeding the rates specified in this section:

6* * *

7(8) Local services taxes, [fifty-two dollars ($52)] seventy-
8five dollars ($75).

9* * *

10Section 330. Restricted Use.--* * *

11(a.1) A municipality shall use no less than [twenty-five]
12thirty percent of the funds derived from the local services tax
13for [emergency services] fire and emergency medical services.

14* * *

15Section 2. This act shall take effect in 60 days.