PRIOR PRINTER'S NOS. 1737, 2883, 3155, PRINTER'S NO. 4945
4641, 4938
No. 1427 Session of 2005
INTRODUCED BY DENLINGER, ARMSTRONG, BALDWIN, BARRAR, BIANCUCCI,
BOYD, CALTAGIRONE, CAPPELLI, CLYMER, CRAHALLA, CREIGHTON,
DALLY, GINGRICH, GOOD, HARPER, HERSHEY, HUTCHINSON, LEH,
MAHER, NICKOL, RAYMOND, REICHLEY, ROSS, RUBLEY, SAYLOR,
SCAVELLO, SCHRODER, STEIL, THOMAS, TIGUE, TURZAI, WILT,
YOUNGBLOOD AND GERGELY, APRIL 28, 2005
AMENDMENTS TO SENATE AMENDMENTS, HOUSE OF REPRESENTATIVES,
NOVEMBER 21, 2006
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 delegation of taxing powers.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. Section 2(3) of the act of December 31, 1965
1 (P.L.1257, No.511), known as The Local Tax Enabling Act, amended
2 December 1, 2004 (P.L.1729, No.222), is amended AND THE SECTION <--
3 IS AMENDED BY ADDING A CLAUSE to read:
4 Section 2. Delegation of Taxing Powers and Restrictions
5 Thereon.--The duly constituted authorities of the following
6 political subdivisions, cities of the second class, cities of
7 the second class A, cities of the third class, boroughs, towns,
8 townships of the first class, townships of the second class,
9 school districts of the second class, school districts of the
10 third class, and school districts of the fourth class, in all
11 cases including independent school districts, may, in their
12 discretion, by ordinance or resolution, for general revenue
13 purposes, levy, assess and collect or provide for the levying,
14 assessment and collection of such taxes as they shall determine
15 on persons, transactions, occupations, privileges, subjects and
16 personal property within the limits of such political
17 subdivisions, and upon the transfer of real property, or of any
18 interest in real property, situate within the political
19 subdivision levying and assessing the tax, regardless of where
20 the instruments making the transfers are made, executed or
21 delivered or where the actual settlements on such transfer take
22 place. The taxing authority may provide that the transferee
23 shall remain liable for any unpaid realty transfer taxes imposed
24 by virtue of this act. Each local taxing authority may, by
25 ordinance or resolution, exempt any person whose total income
26 from all sources is less than twelve thousand dollars ($12,000)
27 per annum from the per capita or similar head tax, occupation
28 tax and emergency and municipal services tax, or earned income
29 tax, or any portion thereof, and may adopt regulations for the
30 processing of claims for exemptions. Such local authorities
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1 shall not have authority by virtue of this act:
2 * * *
3 (3) Except on sales of admission to places of amusement,
4 other than on sales of admission to professional sporting events
5 IN a city of the third class with a population of not less than <--
6 one hundred five thousand and not more than one hundred seven
7 thousand based on the 2000 Federal decennial census, or on sales
8 or other transfers of title or possession of property, to levy,
9 assess or collect a tax on the privilege of employing such
10 tangible property as is now or does hereafter become subject to
11 a State tax; and for the purposes of this clause, real property
12 rented for camping purposes shall not be considered a place of
13 amusement.
14 * * *
15 (17) (I) EXCEPT AS PROVIDED IN SUBCLAUSE (II), TO LEVY, <--
16 ASSESS OR COLLECT AN AMUSEMENT OR ADMISSIONS TAX ON THE CHARGE
17 IMPOSED UPON A PATRON FOR THE SALE OR THE PRIVILEGE OF ADMISSION
18 TO A FIXED SITE AMUSEMENT PARK THAT HAS BEEN DESIGNATED A
19 NATIONAL HISTORIC LANDMARK BY THE NATIONAL PARK SERVICE.
20 (II) A LOCAL TAXING AUTHORITY THAT LEVIES, ASSESSES OR
21 COLLECTS AN AMUSEMENT OR ADMISSION TAX ON THE CHARGE IMPOSED
22 UPON A PATRON FOR THE SALE OR THE PRIVILEGE OF ADMISSION TO A
23 FIXED SITE AMUSEMENT PARK THAT HAS BEEN DESIGNATED A NATIONAL
24 HISTORIC LANDMARK BY THE NATIONAL PARK SERVICE ON THE EFFECTIVE
25 DATE OF THIS CLAUSE MAY PROVIDE, BY ORDINANCE OR RESOLUTION, FOR
26 THE IMPOSITION OF THE TAX AT A RATE NOT TO EXCEED TWO AND ONE-
27 HALF PERCENT FOR THE FIRST FISCAL YEAR IMMEDIATELY FOLLOWING THE
28 EFFECTIVE DATE OF THIS CLAUSE.
29 Section 2. This act shall take effect immediately.
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