PRINTER'S NO. 349
No. 318 Session of 1975
INTRODUCED BY MORRIS, SHANE, RUGGIERO, KOWALYSHYN, ZELLER,
ECKENSBERGER, LETTERMAN AND RENWICK, FEBRUARY 10, 1975
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 10, 1975
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," reducing certain age requirements and
11 removing occupations as subjects of taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Subsection (b) of section 201, act of May 22,
15 1933 (P.L.853, No.155), known as "The General County Assessment
16 Law," amended June 16, 1972 (P.L.418, No.121), is amended to
17 read:
18 Section 201. Subjects of Taxation Enumerated.--The following
19 subjects and property shall, as hereinafter provided, be valued
20 and assessed, and subject to taxation for all county, city,
21 borough, town, township, school and poor purposes at the annual
22 rate:
1 * * *
2 (b) All [salaries and emoluments of office, all offices, and
3 posts of profit, professions, trades and occupations, except the
4 occupation of farmer, and all] persons over the age of eighteen
5 years [who do not follow any occupation or calling, as well of
6 unnaturalized foreign-born persons] who shall have resided
7 within this Commonwealth for one whole year, as citizens of this
8 Commonwealth. [Provided, That whenever a person, other than a
9 Federal employe, not taxable under the provision of this clause,
10 is disfranchised from voting because he cannot be lawfully
11 assessed for a county or State tax, it shall be lawful for the
12 county commissioners to assess the occupation of such persons
13 for county taxation purposes, in the manner provided by this act
14 for such assessments. The provisions of this clause shall not
15 apply to counties of the second and third class or to any other
16 county, the county commissioners of which shall be resolution
17 determine not to levy a tax on trades, occupations, professions
18 and persons who follow no occupation or calling, nor shall the
19 provisions of this clause apply to cities of the second and
20 second A class, or to school districts.]
21 * * *
22 Section 2. Section 202 of the act, amended July 2, 1941
23 (P.L.219, No.99), is amended to read:
24 Section 202. Occupation Tax [in Counties of the Second Class
25 and Third Class] Abolished [Optional in Other Counties.--In
26 counties of the second and third class, the].--The county tax on
27 trades, occupations and professions is hereby abolished. [In all
28 other counties, except counties of the first class, the county
29 commissioners may be resolution determine not to levy a tax on
30 trades, occupations, professions and persons who follow no
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1 occupation or calling. Such action may at any time, and in like
2 manner, be repealed and such tax be levied as theretofore.]
3 Section 3. Section 404 of the act, amended June 16, 1972
4 (P.L.418, No.121), is amended to read:
5 Section 404. Assessment of Persons [in Counties That do Not
6 Levy Occupation Taxes].--It shall be the duty of the assessors,
7 for taxation purposes [in counties of the second, second A and
8 third class, and in counties electing not to levy a tax on
9 trades, occupations, professions and persons who follow no
10 occupation or calling] to prepare a list of all residents and
11 inhabitants in [such] the counties over the age of eighteen
12 years, and return the same to the proper county authorities with
13 other taxable property as provided by law. [The assessor shall
14 also state the occupation of each such resident and inhabitant
15 or that a person does not follow an occupation or calling, as
16 the case may be, for the assessment of any township or borough
17 tax on occupations, as provided by law. The county
18 commissioners, or boards for the assessment and revision of
19 taxes, as the case may be, shall continue to fix valuations for
20 trades, occupations, professions and persons who follow no
21 occupation or calling, as provided by law, for the use of
22 boroughs and townships, and nothing contained in this act shall
23 be construed to repeal the power of townships and boroughs to
24 levy taxes on trades, occupations, professions, and on persons
25 who follow no occupation or calling as provided by law.]
26 Section 4. This act shall take effect in 60 days.
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