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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY SONNEY, BOBACK, EVERETT, FLECK, GEORGE, GINGRICH, GROVE, KILLION, MOUL, O'NEILL, PICKETT, PYLE, REICHLEY, SANTARSIERO AND SIMMONS, FEBRUARY 28, 2011 |
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| REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 28, 2011 |
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| AN ACT |
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1 | Amending the act of August 9, 1955 (P.L.323, No.130), entitled, |
2 | as amended, "An act relating to counties of the first, third, |
3 | fourth, fifth, sixth, seventh and eighth classes; amending, |
4 | revising, consolidating and changing the laws relating |
5 | thereto; relating to imposition of excise taxes by counties, |
6 | including authorizing imposition of an excise tax on the |
7 | rental of motor vehicles by counties of the first class; and |
8 | providing for regional renaissance initiatives," further |
9 | providing for tax levies. |
10 | The General Assembly of the Commonwealth of Pennsylvania |
11 | hereby enacts as follows: |
12 | Section 1. Section 1770 of the act of August 9, 1955 |
13 | (P.L.323, No.130), known as The County Code, amended November |
14 | 23, 1994 (P.L.640, No.98), is amended to read: |
15 | Section 1770. Tax Levies.--No tax shall be levied on |
16 | personal property taxable for county purposes where the rate of |
17 | taxation thereon is fixed by law other than at the rate so |
18 | fixed. The county commissioners shall fix, by resolution, the |
19 | rate of taxation for each year. No tax for general county |
20 | purposes in counties of the third, fourth, fifth, sixth, seventh |
21 | and eighth classes, exclusive of the requirements for the |
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1 | payment of rentals to any municipal authority, shall in any one |
2 | year exceed the rate of twenty-five mills on every dollar of the |
3 | adjusted valuation, unless the county commissioners by majority |
4 | action shall, upon due cause shown by resolution, petition the |
5 | court of common pleas, in which case the court may order a rate |
6 | of not more than five mills additional to be levied: Provided, |
7 | however, That the rate of taxation for payment of interest and |
8 | principal on any indebtedness incurred pursuant to the act of |
9 | July 12, 1972 (P.L.781, No.185), known as the "Local Government |
10 | Unit Debt Act," or any prior or subsequent act governing the |
11 | incurrence of indebtedness of the county shall be unlimited. Tax |
12 | for payment of rentals to any municipal authority shall not |
13 | exceed the rate of ten mills on every dollar of the adjusted |
14 | valuation and shall be in addition to the twenty-five mill |
15 | limitation for general county purposes. In fixing the rate of |
16 | taxation, the county commissioners, if the rate is fixed in |
17 | mills, shall also include in the resolution a statement |
18 | expressing the rate of taxation in dollars and cents on each one |
19 | hundred dollars of assessed valuation of taxable property. |
20 | The rate of taxation fixed for any occupation tax levied by a |
21 | county of the fourth, fifth, sixth, seventh or eighth class |
22 | shall not in any one year exceed twenty mills. The county |
23 | commissioners may, by resolution, abolish the levy and |
24 | collection of occupation taxes for county purposes. |
25 | The county commissioners of counties of the fourth, fifth, |
26 | sixth, seventh and eighth classes may levy and collect an annual |
27 | per capita tax on persons for county purposes. |
28 | Any county of the fourth, fifth, sixth, seventh or eighth |
29 | class which shall become a county of the third class may collect |
30 | for a period of four years after such status has been certified |
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1 | a per capita tax from any person not in any one year to exceed a |
2 | total of five dollars ($5) for county purposes. |
3 | No tax shall be levied and collected for county purposes on |
4 | offices and posts of profits, or on professions, trades and |
5 | occupations at the same time during which a per capita tax on |
6 | persons is levied and collected for county purposes. |
7 | Any per capita taxes levied upon and collected from any |
8 | person shall not in any one year exceed a total of five dollars |
9 | ($5) for county and institution district purposes. |
10 | Any per capita taxes levied shall only be assessed on |
11 | residents under sixty-five years of age. |
12 | Any county may, by ordinance or resolution, exempt any person |
13 | whose total income from all sources is less than ten thousand |
14 | dollars ($10,000) per annum from any per capita tax levied under |
15 | this act. |
16 | Section 2. This act shall take effect in 60 days. |
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