S0653B1374A06840 PWK:NLG 04/17/18 #90 A06840
AMENDMENTS TO SENATE BILL NO. 653
Sponsor: SENATOR BROWNE
Printer's No. 1374
Amend Bill, page 2, lines 1 through 4, by striking out all of
said lines and inserting
Section 1. Section 313(a), Chapter 5 heading and section
505(a), (a.1), (b), (c), (j) and (l) of the act of December 31,
1965 (P.L.1257, No.511), known as The Local Tax Enabling Act,
are amended to read:
Amend Bill, page 6, line 11, by inserting after "taxes"
enacted under this act
Amend Bill, page 6, line 13, by inserting after "district."
An appeals board established under this section shall be
the appropriate venue for any appeal of the following:
(i) Any tax provided for under this act, except a
tax upon the transfer of real property or an interest in
real property.
(ii) A tax levied on payroll amounts generated as a
result of business activity as authorized by this act or
any other act.
Amend Bill, page 6, by inserting between lines 19 and 20
(3.1) When an appeal is filed in the manner prescribed
by a tax collection committee, a copy of the appeal shall be
concurrently filed with the taxing jurisdiction named in the
appeal.
Amend Bill, page 7, by inserting between lines 14 and 15
Section 2. Section 509(k) of the act is amended and the
section is amended by adding a subsection to read:
Amend Bill, page 7, lines 19 through 21, by striking out all
of said lines and inserting
(1) no later than January 1, 2020, shall collect each
tax which is authorized under section 301.1 except a tax upon
the transfer of real property or an interest in real property
and a tax levied on payroll amounts generated as a result of
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business activity as authorized by this act or any other act;
and
Amend Bill, page 7, line 26, by inserting a bracket before
the period after "law"
Amend Bill, page 7, line 26, by inserting after "law."
], except taxes excluded from collection under paragraph
(1).
(k.1) Exception.--Notwithstanding subsection (k), a
political subdivision may retain its tax collection authority
over a mercantile or business privilege tax by resolution
adopted not less than 90 days prior to the effective date of
subsection (k)(1).
Amend Bill, page 7, line 27, by striking out "2" and
inserting
3
Amend Bill, page 7, lines 27 and 28, by striking out "and the
section is amended by adding a subsection"
Amend Bill, page 8, lines 2 and 3, by striking out all of
said lines
Amend Bill, page 8, line 4, by striking out "3" and inserting
4
Amend Bill, page 8, line 9, by striking out "4" and inserting
5
Amend Bill, page 8, line 9, by striking out "2019" and
inserting
2020
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See A06840 in
the context
of SB0653