PRINTER'S NO. 1802
No. 1503 Session of 1977
INTRODUCED BY ZEARFOSS, BRUNNER, FREIND, GARZIA, YOHN, ZWIKL,
RYAN, MELUSKEY, MEBUS, D. R. WRIGHT, VROON, DUFFY, WAGNER,
M. H. GEORGE, POTT, WILLIAMS, MOEHLMANN, O'DONNELL, PANCOAST,
PICCOLA AND WEIDNER, JULY 18, 1977
REFERRED TO COMMITTEE ON FINANCE, JULY 18, 1977
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 changing a definition.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. As much of Division I of section 13, act of
26 December 31, 1965 (P.L.1257, No.511), known as "The Local Tax
27 Enabling Act," as relates to the definition of employer is
1 amended to read:
2 Section 13. Earned Income Taxes.--On and after the effective
3 date of this act the remaining provisions of this section shall
4 be included in or construed to be a part of each tax levied and
5 assessed upon earned income by any political subdivision levying
6 and assessing such tax pursuant to this act. The definitions
7 contained in this section shall be exclusive for any tax upon
8 earned income and net profits levied and assessed pursuant to
9 this act, and shall not be altered or changed by any political
10 subdivision levying and assessing such tax.
11 I. Definitions
12 * * *
13 "Employer." A person, partnership, association, corporation,
14 institution, governmental body or unit or agency, the
15 Commonwealth, including all departments, agencies and
16 commissions of the executive, legislative and judicial branches,
17 and all independent boards and commissions, or any other entity
18 employing one or more persons for a salary, wage, commission or
19 other compensation.
20 * * *
21 Section 2. This act shall take effect in 60 days.
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