SENATE AMENDED
PRIOR PRINTER'S NOS. 2482, 2713, 3596 PRINTER'S NO. 3629
No. 1932 Session of 1975
INTRODUCED BY MRS. KERNICK, MESSRS. CAPUTO, FLAHERTY, MENHORN,
ARTHURS, GARZIA, ITKIN, KNEPPER, ZORD AND MRKONIC, NOVEMBER
19, 1975
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, JUNE 30, 1976
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 EXEMPTIONS FROM TAXATION AND requiring <--
23 reports by collectors of certain taxes.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 SECTION 1. THE INTRODUCTORY PARAGRAPH AND CLAUSE (3) OF <--
27 SECTION 2, ACT OF DECEMBER 31, 1965 (P.L.1257, NO.511), KNOWN AS
1 "THE LOCAL TAX ENABLING ACT," THE INTRODUCTORY PARAGRAPH AMENDED
2 DECEMBER 13, 1974 (P.L.941, NO.310) AND CLAUSE (3) AMENDED
3 DECEMBER 21,1967 (P.L.878, NO.391), ARE AMENDED AND THE SECTION
4 IS AMENDED BY ADDING A CLAUSE TO READ:
5 SECTION 2. DELEGATION OF TAXING POWERS AND RESTRICTIONS
6 THEREON.--THE DULY CONSTITUTED AUTHORITIES OF THE FOLLOWING
7 POLITICAL SUBDIVISIONS, CITIES OF THE SECOND CLASS, CITIES OF
8 THE SECOND CLASS A, CITIES OF THE THIRD CLASS, BOROUGHS, TOWNS,
9 TOWNSHIPS OF THE FIRST CLASS, TOWNSHIPS OF THE SECOND CLASS,
10 SCHOOL DISTRICTS OF THE SECOND CLASS, SCHOOL DISTRICTS OF THE
11 THIRD CLASS, AND SCHOOL DISTRICTS OF THE FOURTH CLASS, IN ALL
12 CASES INCLUDING INDEPENDENT SCHOOL DISTRICTS, MAY, IN THEIR
13 DISCRETION, BY ORDINANCE OR RESOLUTION, FOR GENERAL REVENUE
14 PURPOSES, LEVY, ASSESS AND COLLECT OR PROVIDE FOR THE LEVYING,
15 ASSESSMENT AND COLLECTION OF SUCH TAXES AS THEY SHALL DETERMINE
16 ON PERSONS, TRANSACTIONS, OCCUPATIONS, PRIVILEGES, SUBJECTS AND
17 PERSONAL PROPERTY WITHIN THE LIMITS OF SUCH POLITICAL
18 SUBDIVISIONS, AND UPON THE TRANSFER OF REAL PROPERTY, OR OF ANY
19 INTEREST IN REAL PROPERTY, SITUATE WITHIN THE POLITICAL
20 SUBDIVISION LEVYING AND ASSESSING THE TAX, REGARDLESS OF WHERE
21 THE INSTRUMENTS MAKING THE TRANSFERS ARE MADE, EXECUTED OR
22 DELIVERED OR WHERE THE ACTUAL SETTLEMENTS ON SUCH TRANSFER TAKE
23 PLACE. THE TAXING AUTHORITY MAY PROVIDE THAT THE TRANSFEREE
24 SHALL REMAIN LIABLE FOR ANY UNPAID REALTY TRANSFER TAXES IMPOSED
25 BY VIRTUE OF THIS ACT. EACH LOCAL TAXING AUTHORITY MAY, BY
26 ORDINANCE OR RESOLUTION, EXEMPT ANY PERSON WHOSE TOTAL INCOME
27 FROM ALL SOURCES IS LESS THAN THREE THOUSAND TWO HUNDRED DOLLARS
28 ($3,200) PER ANNUM FROM THE PER CAPITA OR SIMILAR HEAD TAX,
29 OCCUPATION TAX AND OCCUPATIONAL PRIVILEGE TAX, OR ANY PORTION
30 THEREOF, AND MAY ADOPT REGULATIONS FOR THE PROCESSING OF CLAIMS
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1 FOR EXEMPTIONS. IN NO EVENT SHALL SOCIAL SECURITY INCOME OR ANY
2 PENSION BENEFITS BE INCLUDED IN DETERMINING TOTAL INCOME FROM
3 ALL SOURCES. SUCH LOCAL AUTHORITIES SHALL NOT HAVE AUTHORITY BY
4 VIRTUE OF THIS ACT:
5 * * *
6 (3) EXCEPT ON SALES OF ADMISSION TO PLACES OF AMUSEMENT OR
7 ON SALES OR OTHER TRANSFERS OF TITLE OR POSSESSION OF PROPERTY,
8 TO LEVY, ASSESS OR COLLECT A TAX ON THE PRIVILEGE OF EMPLOYING
9 SUCH TANGIBLE PROPERTY AS IS NOW OR DOES HEREAFTER BECOME
10 SUBJECT TO A STATE TAX; AND FOR THE PURPOSES OF THIS CLAUSE,
11 REAL PROPERTY RENTED FOR CAMPING PURPOSES OR THE OPERATION OF
12 BOWLING ALLEYS SHALL NOT BE CONSIDERED A PLACE OF AMUSEMENT.
13 * * *
14 (11) TO LEVY, ASSESS, OR COLLECT ANY OCCUPATION TAX OR
15 OCCUPATIONAL PRIVILEGE TAX ON ANY PERSON WHO HOLDS A STATUS, JOB
16 OR POSITION WHICH IS NONCOMPENSATED AND WHICH PERSON DOES NOT
17 ENGAGE IN ANY PART OR FULL-TIME STATUS, JOB OR POSITION.
18 Section 1 2. The act of December 31, 1965 (P.L.1257, <--
19 No.511), known as "The Local Tax Enabling Act," is amended by
20 adding a section to read:
21 Section 21.1. Reports of Collectors.--The collector of any
22 tax authorized to be assessed and collected by the provisions of
23 this act shall file with the taxing district, a monthly <--
24 QUARTERLY report setting forth the amount of such current year's <--
25 taxes collected by him, the amount of delinquent taxes collected
26 by year, the amount of interest collected on delinquent taxes,
27 the penalties collected on delinquent taxes, and the costs
28 collected on delinquent taxes. He shall file an annual report of
29 such information with the Department of Community Affairs on or
30 before January 31 of each year.
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1 Section 2 3. This act shall take effect immediately. <--
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