PRINTER'S NO. 3693
No. 2665 Session of 1990
INTRODUCED BY BELFANTI, DeWEESE, NOYE, TRELLO, D. R. WRIGHT,
TIGUE, E. Z. TAYLOR, PISTELLA, BOYES, DALEY, S. H. SMITH,
JOHNSON, COLAIZZO, PESCI, BATTISTO, DIETTERICK, LAUGHLIN,
MIHALICH, GODSHALL AND HALUSKA, JUNE 12, 1990
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 12, 1990
AN ACT
1 Amending the act of December 31, 1965 (P.L.1257, No.511),
2 entitled "An act empowering cities of the second class,
3 cities of the second class A, cities of the third class,
4 boroughs, towns, townships of the first class, townships of
5 the second class, school districts of the second class,
6 school districts of the third class and school districts of
7 the fourth class including independent school districts, to
8 levy, assess, collect or to provide for the levying,
9 assessment and collection of certain taxes subject to maximum
10 limitations for general revenue purposes; authorizing the
11 establishment of bureaus and the appointment and compensation
12 of officers, agencies and employes to assess and collect such
13 taxes; providing for joint collection of certain taxes,
14 prescribing certain definitions and other provisions for
15 taxes levied and assessed upon earned income, providing for
16 annual audits and for collection of delinquent taxes, and
17 permitting and requiring penalties to be imposed and
18 enforced, including penalties for disclosure of confidential
19 information, providing an appeal from the ordinance or
20 resolution levying such taxes to the court of quarter
21 sessions and to the Supreme Court and Superior Court,"
22 exempting from taxation certain facilities regulated by the
23 Federal Regulatory Commission.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 2(2) and (4) of the act of December 31,
27 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act,
1 amended October 11, 1984 (P.L.885, No.172), are amended to read:
2 Section 2. Delegation of Taxing Powers and Restrictions
3 Thereon.--The duly constituted authorities of the following
4 political subdivisions, cities of the second class, cities of
5 the second class A, cities of the third class, boroughs, towns,
6 townships of the first class, townships of the second class,
7 school districts of the second class, school districts of the
8 third class, and school districts of the fourth class, in all
9 cases including independent school districts, may, in their
10 discretion, by ordinance or resolution, for general revenue
11 purposes, levy, assess and collect or provide for the levying,
12 assessment and collection of such taxes as they shall determine
13 on persons, transactions, occupations, privileges, subjects and
14 personal property within the limits of such political
15 subdivisions, and upon the transfer of real property, or of any
16 interest in real property, situate within the political
17 subdivision levying and assessing the tax, regardless of where
18 the instruments making the transfers are made, executed or
19 delivered or where the actual settlements on such transfer take
20 place. The taxing authority may provide that the transferee
21 shall remain liable for any unpaid realty transfer taxes imposed
22 by virtue of this act. Each local taxing authority may, by
23 ordinance or resolution, exempt any person whose total income
24 from all sources is less than five thousand dollars ($5,000) per
25 annum from the per capita or similar head tax, occupation tax
26 and occupational privilege tax, or earned income tax, or any
27 portion thereof, and may adopt regulations for the processing of
28 claims for exemptions. Such local authorities shall not have
29 authority by virtue of this act:
30 * * *
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1 (2) To levy, assess or collect a tax on the gross receipts
2 from utility service of any person or company whose rates and
3 services are fixed and regulated by the Pennsylvania Public
4 Utility Commission or on any public utility services rendered by
5 any such person or company or on any privilege or transaction
6 involving the rendering of any such public utility service; or
7 on the gross receipts, services or on any privilege or
8 transaction involving any facilities qualifying under sections
9 201 and 210 of the Public Utility Regulatory Policies Act of
10 1978 (Public Law 95-617, 92 Stat. 3117), as further defined
11 under the Federal Energy Regulatory Commission's regulations (18
12 CFR 292.101(b)), or any successor legislation.
13 * * *
14 (4) To levy, assess and collect a tax on goods and articles
15 manufactured in such political subdivision or on the by-products
16 of manufacture, or on minerals, including coal refuse, timber,
17 natural resources and farm products produced in such political
18 subdivision or on the preparation or processing thereof for use
19 or market, or on any privilege, act or transaction related to
20 the business of manufacturing, the production, preparation or
21 processing of minerals, including coal refuse, timber and
22 natural resources, or farm products, by manufacturers, by
23 producers, by any facilities qualifying under sections 201 and
24 210 of the Public Utility Regulatory Policies Act of 1978, as
25 further defined under the Federal Energy Regulatory Commission's
26 regulations, or any successor legislation and by farmers with
27 respect to the goods, articles and products of their own
28 manufacture, production or growth, or on any privilege, act or
29 transaction relating to the business of processing by-products
30 of manufacture, or on the transportation, loading, unloading or
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1 dumping or storage of such goods, articles, products or by-
2 products, including coal refuse ash residue; except that local
3 authorities may levy, assess and collect taxes on the
4 occupation, occupational privilege, per capita and earned income
5 or net profits of natural persons engaged in the above
6 activities whether doing business as individual proprietorship
7 or as members of partnerships or other associations;
8 * * *
9 Section 2. This act shall take effect immediately.
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