PRINTER'S NO. 475
No. 455 Session of 1995
INTRODUCED BY DeLUCA, GIGLIOTTI, STABACK, LAUGHLIN, PESCI,
TRELLO, DERMODY, YOUNGBLOOD AND DALEY, JANUARY 31, 1995
REFERRED TO COMMITTEE ON FINANCE, JANUARY 31, 1995
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 eliminating the tax on admission to ski facilities; and
23 further providing for collection of taxes.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 2 of the act of December 31, 1965
27 (P.L.1257, No.511), known as The Local Tax Enabling Act, is
28 amended by adding a clause to read:
1 Section 2. Delegation of Taxing Powers and Restrictions
2 Thereon.--The duly constituted authorities of the following
3 political subdivisions, cities of the second class, cities of
4 the second class A, cities of the third class, boroughs, towns,
5 townships of the first class, townships of the second class,
6 school districts of the second class, school districts of the
7 third class, and school districts of the fourth class, in all
8 cases including independent school districts, may, in their
9 discretion, by ordinance or resolution, for general revenue
10 purposes, levy, assess and collect or provide for the levying,
11 assessment and collection of such taxes as they shall determine
12 on persons, transactions, occupations, privileges, subjects and
13 personal property within the limits of such political
14 subdivisions, and upon the transfer of real property, or of any
15 interest in real property, situate within the political
16 subdivision levying and assessing the tax, regardless of where
17 the instruments making the transfers are made, executed or
18 delivered or where the actual settlements on such transfer take
19 place. The taxing authority may provide that the transferee
20 shall remain liable for any unpaid realty transfer taxes imposed
21 by virtue of this act. Each local taxing authority may, by
22 ordinance or resolution, exempt any person whose total income
23 from all sources is less than five thousand dollars ($5,000) per
24 annum from the per capita or similar head tax, occupation tax
25 and occupational privilege tax, or earned income tax, or any
26 portion thereof, and may adopt regulations for the processing of
27 claims for exemptions. Such local authorities shall not have
28 authority by virtue of this act:
29 * * *
30 (14) To levy, assess or collect a tax on admissions to ski
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1 facilities.
2 Section 2. Section 8(9) of the act is repealed.
3 Section 3. Section 10 of the act is amended by adding a
4 subsection to read:
5 Section 10. Collection of Taxes.--* * *
6 (c) Notwithstanding the provisions of subsection (b), if a
7 municipality having a population of fifty thousand or more
8 located in a second class county has adopted a home rule charter
9 under the act of April 13, 1972 (P.L.184, No.62), known as the
10 "Home Rule Charter and Optional Plans Law," the governing body
11 of the municipality and board of school directors for the school
12 district in which the municipality is located shall annually
13 agree on and jointly appoint a collector or collectors of taxes
14 for taxes levied under this act. In the event the governing body
15 of the municipality and the board of school directors for the
16 school district in which the municipality is located cannot
17 agree on the appointment of a collector or collectors of taxes
18 levied under this act within ninety days of the commencement of
19 each ensuing municipal fiscal year, then three arbitrators shall
20 be appointed who by majority vote shall choose a tax collector
21 to collect taxes levied under this act; one person shall be
22 appointed by the governing body of the municipality who is a
23 resident of the municipality and who is not a member of the
24 governing body, one person shall be appointed by the board of
25 school directors who is a resident of the school district and
26 who is not a school director, and one resident shall be
27 appointed by the elected controller of the municipality.
28 Section 4. 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 5. This act shall take effect as follows:
2 (1) The amendment or repeal of sections 2 and 8(9) of
3 the act shall take effect in 60 days.
4 (2) The remainder of this act shall take effect
5 immediately.
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