1Amending the act of May 30, 1984 (P.L.345, No.69), entitled "An
2act to provide revenue for cities of the first class by 
3authorizing and imposing a tax on persons engaging in certain 
4businesses, professions, occupations, trades, vocations and 
5commercial activities therein; providing for its levy and 
6collection at the option of cities of the first class; 
7conferring and imposing powers and duties on cities of the 
8first class and the collector of city taxes in such cities; 
9and prescribing penalties," further defining "business."

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

12Section 1. The definition of "business" in section 2 of the
13act of May 30, 1984 (P.L.345, No.69), known as the First Class
14City Business Tax Reform Act, is amended to read:

15Section 2. Definitions.

16The following words and phrases when used in this act shall
17have the meanings given to them in this section unless the
18context clearly indicates otherwise:

19* * *

20"Business." Carrying on or exercising, for gain or profit,
21within a city of the first class, any trade, business, including
22financial business as hereinafter defined, profession, vocation

1or commercial activity or making sales to persons within such
2city of the first class. "Business" shall not include the
3following:

4(1) Any business conducted by a nonprofit corporation or
5association organized for religious, charitable or
6educational purposes, the business of any political
7subdivision or of any authority created and organized under
8and pursuant to law of this Commonwealth.

9(2) The specific business conducted by any public
10utility operating under the laws, rules and regulations
11administered by the Pennsylvania Public Utility Commission or
12conducted by a business subject to the jurisdiction of the
13Interstate Commerce Commission of furnishing or supplying
14service or services at the rates specified in its tariffs.

15(3) The business of any insurance company, association
16or exchange, or any fraternal, benefit or beneficial society
17of any other state under the laws of which insurance
18companies, associations or exchanges or fraternal, benefit or
19beneficial societies of this Commonwealth doing business in
20such other state are subjected, by reason of the tax imposed
21by this act, to additional or further taxes, fines, penalties
22or license fees by such other state.

23(3.1) The specific business conducted by any
24manufacturer of malt or brewed beverages as defined in
25section 102 of the act of April 12, 1951 (P.L.90, No.21),
26known as the Liquor Code, when engaged in the transportation,
27sale or delivery of malt or brewed beverages to a licensed
28importing distributor and acting under a license issued under
29the Liquor Code.

30(4) Any employment for a wage or salary.

1* * *

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