PRIOR PRINTER'S NOS. 3404, 3766 PRINTER'S NO. 3915
No. 2599 Session of 1992
INTRODUCED BY DeLUCA, KASUNIC, McNALLY, GIGLIOTTI, COLAFELLA,
TRELLO, CORNELL AND PETRONE, APRIL 6, 1992
AS RE-REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 30, 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 the board of school directors for
6 the school district in which the municipality is located has
7 appointed a collector or collectors of taxes levied under this
8 act, the municipality shall utilize the school district's tax
9 collector or collectors as the collector or collectors of taxes
10 levied under this act within the municipality.
11 (C) NOTWITHSTANDING THE PROVISIONS OF SUBSECTION (B), IF A <--
12 MUNICIPALITY HAVING A POPULATION OF FIFTY THOUSAND OR MORE
13 LOCATED IN A SECOND CLASS COUNTY HAS ADOPTED A HOME RULE CHARTER
14 UNDER THE ACT OF APRIL 13, 1972 (P.L.184, NO.62), KNOWN AS THE
15 "HOME RULE CHARTER AND OPTIONAL PLANS LAW," THE GOVERNING BODY
16 OF THE MUNICIPALITY AND BOARD OF SCHOOL DIRECTORS FOR THE SCHOOL
17 DISTRICT IN WHICH THE MUNICIPALITY IS LOCATED SHALL ANNUALLY
18 AGREE ON AND JOINTLY APPOINT A COLLECTOR OR COLLECTORS OF TAXES
19 FOR TAXES LEVIED UNDER THIS ACT. IN THE EVENT THE GOVERNING BODY
20 OF THE MUNICIPALITY AND THE BOARD OF SCHOOL DIRECTORS FOR THE
21 SCHOOL DISTRICT IN WHICH THE MUNICIPALITY IS LOCATED CANNOT
22 AGREE ON THE APPOINTMENT OF A COLLECTOR OR COLLECTORS OF TAXES
23 LEVIED UNDER THIS ACT WITHIN NINETY DAYS OF THE COMMENCEMENT OF
24 EACH ENSUING MUNICIPAL FISCAL YEAR, THEN THE GOVERNING BODY OF
25 THE MUNICIPALITY SHALL UTILIZE THE SCHOOL DISTRICT'S TAX
26 COLLECTOR OR COLLECTORS AS THE COLLECTOR OF MUNICIPAL TAXES
27 LEVIED UNDER THIS ACT.
28 Section 2. The amendment of section 10 of the act shall be
29 implemented no later than July 1 of the first year following the
30 effective date of this act.
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1 Section 3. This act shall take effect immediately.
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