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,"
22prohibiting the levying, assessing or collecting of certain
23taxes for the admission to a golf course.

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

26Section 1. Section 301.1(f) of the act of December 31, 1965
27(P.L.1257, No.511), known as The Local Tax Enabling Act, is
28amended by adding a paragraph to read:

1Section 301.1. Delegation of Taxing Powers and Restrictions
2Thereon.--* * *

3(f) Such local authorities shall not have authority by
4virtue of this act:

5* * *

6(17) To levy, assess or collect an amusement or admissions
7tax on the charge imposed upon a patron for the sale of
8admission to or for the privilege of admission to a golf course
9to engage in one or more rounds of golf.

10Section 2. Section 311(10) of the act, amended July 2, 2008
11(P.L.197, No.32), is amended to read:

12Section 311. Limitations on Rates of Specific Taxes.--No
13taxes levied under the provisions of this chapter shall be
14levied by any political subdivision on the following subjects
15exceeding the rates specified in this section:

16* * *

17[(10) On admissions to golf courses, ten percent. The tax
18base upon which the tax shall be levied shall not exceed forty
19percent of the greens fee. The greens fee shall include all
20costs of admissions to the golf course.]

21* * *

22Section 3. This act shall take effect in 120 days.