PRINTER'S NO. 1812
No. 1495 Session of 2005
INTRODUCED BY BENNINGHOFF, LEH, CALTAGIRONE, CREIGHTON, DeWEESE,
GOOD, HARRIS, HERMAN, KILLION, SATHER, SOLOBAY, E. Z. TAYLOR,
WILT AND YOUNGBLOOD, MAY 2, 2005
REFERRED TO COMMITTEE ON FINANCE, MAY 2, 2005
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 restricting the use of funds derived from the
23 emergency and municipal services tax.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 22.5 of the act of December 31, 1965
27 (P.L.1257, No.511), known as The Local Tax Enabling Act, added
28 December 1, 2004 (P.L.1729, No.222), is amended to read:
1 Section 22.5. Restricted Use.--(a) [Any] Subject to the
2 restrictions of subsection (a.1), any municipality deriving
3 funds from the emergency and municipal services tax may only use
4 the funds for:
5 (1) police, fire and/or emergency services;
6 (2) road construction and/or maintenance; or
7 (3) reduction of property taxes.
8 (a.1) (1) A municipality levying the emergency and
9 municipal services tax at a rate of twenty dollars ($20) or more
10 shall annually expend at least ten dollars ($10) of the funds
11 derived from the emergency and municipal services tax collected
12 from each person for the purchase, rental or maintenance of fire
13 training equipment for:
14 (i) the fire service that serves the municipality; or
15 (ii) fire training schools or centers utilized by the fire
16 service in subparagraph (i).
17 (2) If the municipality is served by more than one fire
18 service, funds expended pursuant to this subsection shall be
19 expended proportionately for the benefit of each fire service.
20 (b) For the purpose of the emergency and municipal services
21 tax, the term municipality does not include a school district.
22 Section 2. This act shall take effect January 1, 2006, or
23 immediately, whichever is earlier.
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