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                                                       PRINTER'S NO. 226

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 197 Session of 2003


        INTRODUCED BY DeLUCA, WHEATLEY, FRANKEL, PISTELLA, COSTA,
           GERGELY AND KOTIK, FEBRUARY 11, 2003

        REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 11, 2003

                                     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 the appointment of a single collector
    23     of taxes; and making a repeal.

    24     The General Assembly of the Commonwealth of Pennsylvania
    25  hereby enacts as follows:
    26     Section 1.  Section 10 of the act of December 31, 1965
    27  (P.L.1257, No.511), known as The Local Tax Enabling Act, is
    28  amended to read:


     1     Section 10.  Collection of Taxes.--(a)  Administrative
     2  Personnel; Joint Agreements.--[Any] Except as provided in
     3  subsections (b) and (c), any such political subdivision is
     4  hereby authorized to provide by ordinance or resolution for the
     5  creation of such bureaus or the appointment and compensation of
     6  such officers, clerks, collectors, and other assistants and
     7  employes, either under existing departments, or otherwise as may
     8  be deemed necessary, for the assessment and collection of taxes
     9  imposed under authority of this act.
    10     [Any] Except as provided in subsections (b) and (c), any
    11  political subdivisions imposing taxes under authority of this
    12  act are authorized to make joint agreements for the collection
    13  of such taxes or any of them. The same person or agency may be
    14  employed by two or more political subdivisions to collect any
    15  taxes imposed by them under authority of this act.
    16     (b)  Single Collector for Earned Income Taxes When Certain
    17  School Districts Impose Such Taxes.--[Whenever] Except as
    18  provided in subsection (c), whenever a school district of the
    19  second, third or fourth class shall be established pursuant to
    20  section 296, act of March 10, 1949 (P.L.30), known as the
    21  "Public School Code of 1949," added August 8, 1963 (P.L. 564),
    22  and such school district shall levy, assess and collect or
    23  provide for the levying, assessment and collection of a tax upon
    24  earned income, such school district and all cities, boroughs,
    25  towns and townships within its geographical limits which levy,
    26  assess and collect or provide for the levying, assessment and
    27  collection of a tax upon earned income, may on January 1, 1967,
    28  or as soon thereafter as the school district shall provide for
    29  the levying, assessment and collection of taxes upon earned
    30  income, select one person or agency to collect the taxes upon
    20030H0197B0226                  - 2 -     

     1  earned income imposed by all such political subdivisions. In
     2  selecting such person or agency, each political subdivision
     3  shall share in the selection upon a basis agreed upon by each
     4  political subdivision, or in the absence of any agreement on the
     5  basis of voting according to the proportion that the population
     6  of each bears to the entire population of the combined
     7  collection district, according to the latest official Federal
     8  census, and the majority of such votes cast shall determine the
     9  person or agency selected to collect the taxes. The provisions
    10  of this paragraph shall not prohibit school districts and other
    11  political subdivisions which levy, assess and collect or provide
    12  for the levying, assessment and collection of taxes upon earned
    13  income, under authority of this act, from selecting the same
    14  person or agency to collect such tax upon earned income in an
    15  area larger than the geographical limits of a school district
    16  established pursuant to section 296 of the "Public School Code
    17  of 1949."
    18     (c)  Single Tax Collector in Certain Home Rule
    19  Municipality.--In a municipality having a population under the
    20  2000 Federal decennial census of at least forty thousand and
    21  less than ninety thousand located in a second class county which
    22  municipality has adopted a home rule charter under 53 Pa.C.S.
    23  Pt. III Subpt. E (relating to home rule and optional plan
    24  government), the person or persons appointed by the board of
    25  school directors for the school district in which the
    26  municipality is located as collector or collectors of taxes
    27  levied by the school district under this act shall also serve as
    28  the collector or collectors of taxes levied by the municipality
    29  under this act.
    30     Section 2.  Section 1970.3 of the act of July 28, 1953
    20030H0197B0226                  - 3 -     

     1  (P.L.723, No.230), known as the Second Class County Code, is
     2  repealed.
     3     Section 3.  This act shall take effect January 1, 2004.


















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