PRINTER'S NO. 23
No. 23 Session of 1979
INTRODUCED BY HOEFFEL, M. H. GEORGE, LASHINGER AND E. Z. TAYLOR,
JANUARY 23, 1979
REFERRED TO COMMITTEE ON URBAN AFFAIRS, JANUARY 23, 1979
AN ACT
1 Amending the act of August 5, 1932 (Sp. Sess., P.L.45, No.45),
2 entitled, as amended "An act empowering cities of the first
3 class to levy, assess and collect, or to provide for the
4 levying, assessment and collection of, certain additional
5 taxes for general revenue purposes; authorizing the
6 establishment of bureaus, and the appointment and
7 compensation of officers and employes to assess and collect
8 such taxes; and permitting penalties to be imposed and
9 enforced," limiting the rate of taxes on nonresidents.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Subsection (a) of section 1, act of August 5,
13 1932 (Sp. Sess., P.L.45, No.45), entitled, as amended "An act
14 empowering cities of the first class to levy, assess and
15 collect, or to provide for the levying, assessment and
16 collection of, certain additional taxes for general revenue
17 purposes; authorizing the establishment of bureaus, and the
18 appointment and compensation of officers and employes to assess
19 and collect such taxes; and permitting penalties to be imposed
20 and enforced," amended July 26, 1961 (P.L.904, No.388), is
21 amended to read:
1 Section 1. (a) Be it enacted, &c., That from and after the
2 effective date of this act, the council of any city of the first
3 class shall have the authority by ordinance, for general revenue
4 purposes, to levy, assess and collect, or provide for the
5 levying, assessment and collection of, such taxes on persons,
6 transactions, occupations, privileges, subjects and personal
7 property, within the limits of such city of the first class, as
8 it shall determine, except that such council shall not have
9 authority to levy, assess and collect, or provide for the
10 levying, assessment and collection of, any tax on a privilege,
11 transaction, subject or occupation, or on personal property,
12 which is now or may hereafter become subject to a State tax or
13 license fee and except that the rate of tax on the income of
14 nonresidents shall not exceed fifty percent of the rate of tax
15 on the income of residents. If, subsequent to the passage of any
16 ordinance under the authority of this act, the General Assembly
17 shall impose a tax or license fee on any privilege, transaction,
18 subject or occupation, or on personal property, taxed by any
19 city of the first class hereunder, the act of Assembly imposing
20 the State tax thereon shall automatically vacate the city
21 ordinance passed under the authority of this act as to all taxes
22 accruing subsequent to the effective date of the act imposing
23 the State tax or license fee. It is the intention of this
24 section to confer upon cities of the first class the power to
25 levy, assess and collect taxes upon any and all subjects of
26 taxation which the Commonwealth has power to tax but which it
27 does not now tax or license, subject only to the foregoing
28 provisions that any tax upon a subject which the Commonwealth
29 may hereafter tax or license shall automatically terminate upon
30 the effective date of the State act imposing the new tax or
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1 license fee.
2 * * *
3 Section 2. This act shall take effect in 60 days and apply
4 rates imposed for the tax year 1979 and thereafter.
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