PRINTER'S NO. 262
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
240
Session of
2017
INTRODUCED BY TALLMAN, A. HARRIS, READSHAW, D. COSTA, COX,
DOWLING, FARRY, KORTZ AND EVERETT, FEBRUARY 1, 2017
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 1, 2017
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court," in
local taxes, further providing for limitations on rates of
specific taxes and for restricted use.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 311(1) of the act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act, is
amended to read:
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Section 311. Limitations on Rates of Specific Taxes.--No
taxes levied under the provisions of this chapter shall be
levied by any political subdivision on the following subjects
exceeding the rates specified in this section:
(1) Per capita, poll or other similar head taxes, [ten]
fifteen dollars [($10)] ($15).
* * *
Section 2. Section 330(a.1) of the act is amended and the
section is amended by adding a subsection to read:
Section 330. Restricted Use.--* * *
(a.1) A municipality shall use no less than [twenty-five]
thirty percent of the funds derived from the local services tax
for [emergency services.] fire and emergency medical services.
(a.2) A municipality levying a per capita tax that exceeds
ten dollars ($10) shall use the funds generated from the excess
for fire and emergency medical services.
* * *
Section 3. The amendment of section 330(a.1) of the act
shall apply to fiscal years beginning after January 1, 2017.
Section 4. This act shall take effect in 60 days.
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