PRINTER'S NO. 513
No. 479 Session of 2005
INTRODUCED BY ERICKSON, KITCHEN, PILEGGI, D. WHITE, BOSCOLA,
EARLL, GORDNER, WONDERLING AND PUNT, MARCH 28, 2005
REFERRED TO FINANCE, MARCH 28, 2005
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 further providing for the emergency and municipal services
23 tax.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 2(9) of the act of December 31, 1965
27 (P.L.1257, No.511), known as The Local Tax Enabling Act, amended
28 December 1, 2004 (P.L.1729, No.222), is amended to read:
1 Section 2. Delegation of Taxing Powers and Restrictions
2 Thereon.--The duly constituted authorities of the following
3 political subdivisions, cities of the second class, cities of
4 the second class A, cities of the third class, boroughs, towns,
5 townships of the first class, townships of the second class,
6 school districts of the second class, school districts of the
7 third class, and school districts of the fourth class, in all
8 cases including independent school districts, may, in their
9 discretion, by ordinance or resolution, for general revenue
10 purposes, levy, assess and collect or provide for the levying,
11 assessment and collection of such taxes as they shall determine
12 on persons, transactions, occupations, privileges, subjects and
13 personal property within the limits of such political
14 subdivisions, and upon the transfer of real property, or of any
15 interest in real property, situate within the political
16 subdivision levying and assessing the tax, regardless of where
17 the instruments making the transfers are made, executed or
18 delivered or where the actual settlements on such transfer take
19 place. The taxing authority may provide that the transferee
20 shall remain liable for any unpaid realty transfer taxes imposed
21 by virtue of this act. Each local taxing authority may, by
22 ordinance or resolution, exempt any person whose total income
23 from all sources is less than twelve thousand dollars ($12,000)
24 per annum from the per capita or similar head tax, occupation
25 tax and emergency and municipal services tax, or earned income
26 tax, or any portion thereof, and may adopt regulations for the
27 processing of claims for exemptions. Such local authorities
28 shall not have authority by virtue of this act:
29 * * *
30 (9) To levy, assess or collect any tax on individuals for
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1 the privilege of engaging in an occupation (emergency and
2 municipal services tax) except that such a tax may be levied,
3 assessed and collected only by the political subdivision of the
4 taxpayer's place of employment.
5 Payment of any emergency and municipal services tax to any
6 political subdivision by any person pursuant to an ordinance or
7 resolution passed or adopted under the authority of this act
8 shall be no less than ten dollars ($10) nor more than fifty-two
9 dollars ($52) on each person for each calendar year.
10 The situs of such tax shall be the place of employment, but,
11 in the event a person is engaged in more than one occupation, or
12 an occupation which requires his working in more than one
13 political subdivision during the calendar year, the priority of
14 claim to collect such emergency and municipal services tax shall
15 be in the following order: first, the political subdivision in
16 which a person maintains his principal office or is principally
17 employed; second, the political subdivision in which the person
18 resides and works, if such a tax is levied by that political
19 subdivision; third, the political subdivision in which a person
20 is employed and which imposes the tax nearest in miles to the
21 person's home. The place of employment shall be determined as of
22 the day the taxpayer first becomes subject to the tax during the
23 calendar year.
24 It is the intent of this provision that no person shall pay
25 [more than fifty-two dollars ($52) in any calendar year as] an
26 emergency and municipal services tax to more than one political
27 subdivision in any calendar year irrespective of the number of
28 political subdivisions within which such person may be employed
29 within any given calendar year.
30 In case of dispute, a tax receipt of the taxing authority for
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1 that calendar year declaring that the taxpayer has made prior
2 payment which constitutes prima facie certification of payment
3 to all other political subdivisions.
4 * * *
5 Section 2. This act shall take effect in 30 days.
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