SENATE AMENDED
PRIOR PRINTER'S NOS. 1444, 2379, 3182 PRINTER'S NO. 3306
No. 1206 Session of 2003
INTRODUCED BY MAHER, APRIL 21, 2003
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, FEBRUARY 9, 2004
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 limitations on rates of specific taxes; <--
23 and providing for certain applicability.
24 PROVIDING FOR APPLICABILITY OF THE ACT OF DECEMBER 9, 2002 <--
25 (P.L.1364, NO.166), ENTITLED "AN ACT AMENDING THE ACT OF
26 DECEMBER 31, 1965 (P.L.1257, NO.511), ENTITLED 'AN ACT
27 EMPOWERING CITIES OF THE SECOND CLASS, CITIES OF THE SECOND
28 CLASS A, CITIES OF THE THIRD CLASS, BOROUGHS, TOWNS,
29 TOWNSHIPS OF THE FIRST CLASS, TOWNSHIPS OF THE SECOND CLASS,
30 SCHOOL DISTRICTS OF THE SECOND CLASS, SCHOOL DISTRICTS OF THE
31 THIRD CLASS AND SCHOOL DISTRICTS OF THE FOURTH CLASS
32 INCLUDING INDEPENDENT SCHOOL DISTRICTS, TO LEVY, ASSESS,
1 COLLECT OR TO PROVIDE FOR THE LEVYING, ASSESSMENT AND
2 COLLECTION OF CERTAIN TAXES SUBJECT TO MAXIMUM LIMITATIONS
3 FOR GENERAL REVENUE PURPOSES; AUTHORIZING THE ESTABLISHMENT
4 OF BUREAUS AND THE APPOINTMENT AND COMPENSATION OF OFFICERS,
5 AGENCIES AND EMPLOYES TO ASSESS AND COLLECT SUCH TAXES;
6 PROVIDING FOR JOINT COLLECTION OF CERTAIN TAXES, PRESCRIBING
7 CERTAIN DEFINITIONS AND OTHER PROVISIONS FOR TAXES LEVIED AND
8 ASSESSED UPON EARNED INCOME, PROVIDING FOR ANNUAL AUDITS AND
9 FOR COLLECTION OF DELINQUENT TAXES, AND PERMITTING AND
10 REQUIRING PENALTIES TO BE IMPOSED AND ENFORCED, INCLUDING
11 PENALTIES FOR DISCLOSURE OF CONFIDENTIAL INFORMATION,
12 PROVIDING AN APPEAL FROM THE ORDINANCE OR RESOLUTION LEVYING
13 SUCH TAXES TO THE COURT OF QUARTER SESSIONS AND TO THE
14 SUPREME COURT AND SUPERIOR COURT,' FURTHER PROVIDING FOR
15 DELEGATION OF TAXING POWERS AND RESTRICTIONS AND FOR
16 DEFINITIONS."
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Section 8(6) of the act of December 31, 1965 <--
20 (P.L.1257, No.511), known as The Local Tax Enabling Act, amended
21 October 11, 1984 (P.L.885, No.172), is amended to read:
22 Section 8. Limitations on Rates of Specific Taxes.--No taxes
23 levied under the provisions of this act shall be levied by any
24 political subdivision on the following subjects exceeding the
25 rates specified in this section:
26 * * *
27 (6) On admissions to places of amusement, athletic events
28 and the like, and on motion picture theatres in cities of the
29 second class, ten percent. In cities of the second class where a
30 public service foundation is created under section 7(b) of the
31 act of November 26, 1997 (P.L.508, No.55), known as the
32 "Institutions of Purely Public Charity Act," the term
33 "amusement" for tax purposes under this act shall not include
34 any form of performing arts, regardless of the nature thereof,
35 for which the net proceeds inure to the benefit of an
36 institution of purely public charity.
37 * * *
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1 Section 2 1. The amendment of section 2 of the act OF <--
2 DECEMBER 31, 1965 (P.L.1257, NO.511), KNOWN AS THE LOCAL TAX
3 ENABLING ACT, and the amendment of the definitions of "earned
4 income" and "net profits" in section 13 I of the act THE LOCAL <--
5 TAX ENABLING ACT IN THE ACT of December 9, 2002 (P.L.1364,
6 No.166), entitled "An act amending the act of December 31, 1965
7 (P.L.1257, No.511), entitled 'An act empowering cities of the
8 second class, cities of the second class A, cities of the third
9 class, boroughs, towns, townships of the first class, townships
10 of the second class, school districts of the second class,
11 school districts of the third class and school districts of the
12 fourth class including independent school districts, to levy,
13 assess, collect or to provide for the levying, assessment and
14 collection of certain taxes subject to maximum limitations for
15 general revenue purposes; authorizing the establishment of
16 bureaus and the appointment and compensation of officers,
17 agencies and employes to assess and collect such taxes;
18 providing for joint collection of certain taxes, prescribing
19 certain definitions and other provisions for taxes levied and
20 assessed upon earned income, providing for annual audits and for
21 collection of delinquent taxes, and permitting and requiring
22 penalties to be imposed and enforced, including penalties for
23 disclosure of confidential information, providing an appeal from
24 the ordinance or resolution levying such taxes to the court of
25 quarter sessions and to the Supreme Court and Superior Court,'
26 further providing for delegation of taxing powers and
27 restrictions and for definitions," shall apply to taxable years
28 beginning after December 31, 2002.
29 Section 3 2. This act shall take effect immediately. <--
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