Bill Information

An Act amending "The Local Tax Enabling Act," approved December 31, 1965 (P. L. 1257, No. 511), further providing for taxes on admissions prices to ski facilities; providing restrictions on mercantile and business gross receipts taxes and for taxes on admissions prices to golf courses; excluding from the authority to levy realty transfer taxes transfers between brothers and sisters or their spouses; and providing for when transfers within a family from a sole proprietor family member to a family farm corporation shall be subject to realty transfer tax.