PRINTER'S NO. 1052
No. 914 Session of 1983
INTRODUCED BY RICHARDSON, LINTON, KOSINSKI, DEAL, EVANS, CARN
AND TRUMAN, MAY 3, 1983
REFERRED TO COMMITTEE ON TRANSPORTATION, MAY 3, 1983
AN ACT
1 Imposing a tax on employers in counties served by metropolitan
2 transportation authorities; providing penalties; and making a
3 repeal.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Statement of purpose.
7 The General Assembly has found that mass transportation in
8 general and the metropolitan transportation authorities in
9 particular provide a benefit to the Commonwealth as a whole and
10 that employers within the counties served by such authorities
11 receive a special benefit, which is the provision of transit
12 facilities to their employees and customers.
13 The General Assembly further finds that said transportation
14 authorities need substantial amounts of additional revenues if
15 they are to provide safe, reasonable and effective service
16 needed to maintain present ridership and ensure that automobile
17 usage in the Commonwealth is minimized to the greatest extent
18 possible.
1 Section 2. Short title.
2 This act shall be known and may be cited as the Pennsylvania
3 Employers' Payroll Transportation Act.
4 Section 3. Tax imposed.
5 (a) Rate.--There is hereby imposed a tax on all employers,
6 in every county served by a metropolitan transportation
7 authority, a tax equal to 1% of the gross wages paid by each
8 employer.
9 (b) Exemption.--The following employers shall be exempt from
10 this tax:
11 (1) all Federal, State and local government offices,
12 agencies and departments; and
13 (2) all public school districts.
14 (c) Payment and use.--The revenue from said tax, which shall
15 be paid at the same time that quarterly unemployment
16 compensation taxes are paid and upon forms prescribed by the
17 Department of Revenue, shall be used exclusively for the benefit
18 of the metropolitan transportation authorities operating in the
19 counties where the tax is collected.
20 Section 4. Penalties.
21 If the tax is paid after the quarterly due date, the penalty
22 shall be 100% of the tax payable for the quarter, but such
23 penalty shall not be less than $1.
24 Section 5. Repeal.
25 Section 303(d)(29) of the act of January 22, 1968 (P.L.42,
26 No.8), known as the Pennsylvania Urban Mass Transportation Law,
27 is repealed.
28 Section 6. Effective date.
29 This act shall take effect on the first day of the next
30 quarter following its enactment.
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