PRINTER'S NO. 3404
No. 2599 Session of 1992
INTRODUCED BY DeLUCA, KASUNIC, McNALLY, FAJT, DERMODY,
GIGLIOTTI, COLAFELLA, TRELLO, CORNELL AND PETRONE,
APRIL 6, 1992
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 6, 1992
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 collection of taxes.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. Section 10 of the act of December 31, 1965
26 (P.L.1257, No.511), known as The Local Tax Enabling Act, is
27 amended by adding a subsection to read:
1 Section 10. Collection of Taxes.--* * *
2 (c) Notwithstanding the provisions of subsection (b), if a
3 municipality has adopted a home rule charter under the act of
4 April 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter
5 and Optional Plans Law," and has appointed a collector or
6 collectors of taxes levied under this act, the board of school
7 directors for the school district in which the municipality is
8 located shall appoint the municipal tax collector or collectors
9 as the collector or collectors of school taxes levied under this
10 act within the municipality.
11 Section 2. The amendment of section 10 of the act shall be
12 implemented no later than July 1 of the first year following the
13 effective date of this act.
14 Section 3. This act shall take effect immediately.
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