PRINTER'S NO. 812
No. 714 Session of 1983
INTRODUCED BY ROCKS, FUMO, LLOYD, WILLIAMS, HANKINS AND LYNCH, MAY 3, 1983
REFERRED TO BANKING AND INSURANCE, MAY 3, 1983
AN ACT 1 Amending the act of June 28, 1895 (P.L.408, No.289), entitled, 2 as amended, "An act to the twenty-fourth section of an act, 3 entitled 'A supplement to provide revenue by taxation, 4 approved the seventh day of June, one thousand eight hundred 5 and seventy-nine,' approved the first day of June, one 6 thousand eight hundred and eighty-nine, amending the twenty- 7 fourth section, by providing for the payment by the State 8 Treasurer of the two per centum tax on premiums paid by 9 foreign fire insurance companies to the treasurers of the 10 several cities, towns, townships and boroughs, within this 11 Commonwealth," requiring treasurers to make payments within 12 30 days of receipt of the State moneys for relief or pension 13 associations. 14 The General Assembly of the Commonwealth of Pennsylvania 15 hereby enacts as follows: 16 Section 1. Section 2(a) of the act of June 28, 1895 17 (P.L.408, No.289), referred to as the Foreign Fire Insurance 18 Premium Tax Allocation Law, amended March 13, 1974 (P.L.196, 19 No.38), is amended to read: 20 Section 2. (a) On and after the first day of January, one 21 thousand nine hundred and nineteen, and annually thereafter, 22 there shall be paid by the State Treasurer to the treasurers of 23 the several cities, towns, townships, and boroughs within the
1 Commonwealth, the entire net amount received from the two per 2 centum tax paid upon premiums by foreign fire insurance 3 companies. The amount to be paid to each of the treasurers of 4 the several cities, towns, townships, and boroughs shall be 5 based upon the return of said two per centum tax upon premiums 6 received from foreign fire insurance companies doing business 7 within the said cities, towns, townships, and boroughs, and 8 shall be proportionate to the premiums received by such 9 companies on account of insurance written upon property located 10 in such city, borough, town or township, as shown by the report 11 made to the Department of Revenue. Each city, borough, town or 12 township, receiving any payment from the State Treasurer 13 hereunder, shall forthwith pay the amount received within thirty 14 days of receipt to the relief fund association of, or the 15 pension fund covering the employes of the fire department, or of 16 such fire company, or fire companies, paid or volunteer, now 17 existing, or hereafter organized, in such city, borough, town, 18 or township, as is or are engaged in the service of such city, 19 borough, town or township, and duly recognized as such by the 20 council or commissioners or supervisors, as the case may be, of 21 such city, borough, town, or township. In any borough, town or 22 township in which there is no fire department or fire company or 23 companies, the amount received by the treasurer of the borough, 24 town or township from said tax shall be forthwith paid within 25 thirty days of receipt to the relief fund association, or 26 pension fund of the fire department or fire company or companies 27 of any near or adjacent city, borough, town, or township, the 28 fire department or fire company or companies of which afford 29 fire protection to the inhabitants of such borough, town, or 30 township. Before payment of said tax to the treasurer of any 19830S0714B0812 - 2 -
1 such borough, town, or township, the mayor, in boroughs, and the 2 secretary of the board of supervisors, in towns, or townships, 3 shall first certify to the Auditor General that the fire 4 department or fire company or companies of such near or adjacent 5 city, borough, town, or township afford fire protection to the 6 inhabitants of such borough, town, or township: Provided, That 7 if the fire department consists of paid and volunteer firemen 8 and the paid firemen shall be covered by a pension fund, then 9 the two per centum tax aforesaid shall be divided equally 10 between the relief fund association of the volunteer firemen and 11 the pension fund for the paid firemen. Warrants for the above 12 purposes shall be drawn by the Auditor General, payable to the 13 treasurers of the several cities, towns, townships, and 14 boroughs, in accordance with this act, whenever there are 15 sufficient funds in the State Treasury to pay the same. All such 16 fire insurance companies shall instruct their agents to place 17 conspicuously upon the said policies and in the applications for 18 said policies, if any, the exact name of the city, borough, town 19 or township wherein the insured property is located in addition 20 to the mailing address for said insured property. 21 * * * 22 Section 2. This act shall take effect immediately. B23L72RZ/19830S0714B0812 - 3 -