PRIOR PRINTER'S NO. 270 PRINTER'S NO. 1175
No. 243 Session of 1993
INTRODUCED BY DeLUCA, MELIO, TANGRETTI, DERMODY, FAJT, KASUNIC,
LEVDANSKY AND JAMES, FEBRUARY 8, 1993
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, MARCH 30, 1993
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 having a population of fifty thousand or more
4 located in a second class county has adopted a home rule charter
5 under the act of April 13, 1972 (P.L.184, No.62), known as the
6 "Home Rule Charter and Optional Plans Law," the governing body
7 of the municipality and board of school directors for the school
8 district in which the municipality is located shall annually
9 agree on and jointly appoint a collector or collectors of taxes
10 for taxes levied under this act. In the event the governing body
11 of the municipality and the board of school directors for the
12 school district in which the municipality is located cannot
13 agree on the appointment of a collector or collectors of taxes
14 levied under this act within ninety days of the commencement of
15 each ensuing municipal fiscal year, then the governing body of <--
16 the municipality shall utilize the school district's tax
17 collector or collectors as the collector of municipal taxes
18 levied under this act. THREE ARBITRATORS SHALL BE APPOINTED WHO <--
19 BY MAJORITY VOTE SHALL CHOOSE A TAX COLLECTOR TO COLLECT TAXES
20 LEVIED UNDER THIS ACT; ONE PERSON SHALL BE APPOINTED BY THE
21 GOVERNING BODY OF THE MUNICIPALITY WHO IS A RESIDENT OF THE
22 MUNICIPALITY AND WHO IS NOT A MEMBER OF THE GOVERNING BODY, ONE
23 PERSON SHALL BE APPOINTED BY THE BOARD OF SCHOOL DIRECTORS WHO
24 IS A RESIDENT OF THE SCHOOL DISTRICT AND WHO IS NOT A SCHOOL
25 DIRECTOR, AND ONE PERSON SHALL BE APPOINTED BY THE CHAMBER OF
26 COMMERCE OF THE MUNICIPALITY WHO IS A MEMBER OF THE CHAMBER OF
27 COMMERCE.
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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