PRINTER'S NO. 534
No. 493 Session of 2007
INTRODUCED BY KASUNIC, FERLO, LAVALLE, O'PAKE, COSTA, BOSCOLA, TARTAGLIONE, STOUT, FONTANA, KITCHEN, WAUGH, ORIE, MUSTO, GORDNER, STACK AND LOGAN, MARCH 15, 2007
REFERRED TO FINANCE, MARCH 15, 2007
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 and 23 restrictions on taxing powers. 24 The General Assembly of the Commonwealth of Pennsylvania 25 hereby enacts as follows: 26 Section 1. Section 2 introductory paragraph of the act of 27 December 31, 1965 (P.L.1257, No.511), known as The Local Tax 28 Enabling Act, amended December 1, 2004 (P.L.1729, No.222), is
1 amended to read: 2 Section 2. Delegation of Taxing Powers and Restrictions 3 Thereon.--The duly constituted authorities of the following 4 political subdivisions, cities of the second class, cities of 5 the second class A, cities of the third class, boroughs, towns, 6 townships of the first class, townships of the second class, 7 school districts of the second class, school districts of the 8 third class, and school districts of the fourth class, in all 9 cases including independent school districts, may, in their 10 discretion, by ordinance or resolution, for general revenue 11 purposes, levy, assess and collect or provide for the levying, 12 assessment and collection of such taxes as they shall determine 13 on persons, transactions, occupations, privileges, subjects and 14 personal property within the limits of such political 15 subdivisions, and upon the transfer of real property, or of any 16 interest in real property, situate within the political 17 subdivision levying and assessing the tax, regardless of where 18 the instruments making the transfers are made, executed or 19 delivered or where the actual settlements on such transfer take 20 place. The taxing authority may provide that the transferee 21 shall remain liable for any unpaid realty transfer taxes imposed 22 by virtue of this act. Each local taxing authority may, by 23 ordinance or resolution, exempt any person whose total income 24 from all sources is less than twelve thousand dollars ($12,000) 25 per annum from the per capita or similar head tax, occupation 26 tax and emergency and municipal services tax, or earned income 27 tax, or any portion thereof, may exempt any person sixty-five 28 years of age or older whose total income from all sources is 29 less than twelve thousand five hundred dollars ($12,500) per 30 annum from the per capita or similar head tax and may adopt 20070S0493B0534 - 2 -
1 regulations for the processing of claims for exemptions. Such 2 local authorities shall not have authority by virtue of this 3 act: 4 * * * 5 Section 2. This act shall take effect in 60 days. L26L53DMS/20070S0493B0534 - 3 -