1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in general provisions relating to home
3rule and optional plan government, further providing for
4limitation on municipal powers.

5The General Assembly of the Commonwealth of Pennsylvania
6hereby enacts as follows:

7Section 1. Section 2962(b) of Title 53 of the Pennsylvania
8Consolidated Statutes is amended to read:

9§ 2962. Limitation on municipal powers.

10* * *

11(b) Taxing power.--

12(1) Unless prohibited by the Constitution of
13Pennsylvania, the provisions of this subpart or any other
14statute or its home rule charter, a municipality which has
15adopted a home rule charter shall have the power and
16authority to enact and enforce local tax ordinances upon any
17subject of taxation granted by statute to the class of
18municipality of which it would be a member but for the

1adoption of a home rule charter at [any] a rate of taxation
2determined by the governing body, provided that the rate of 
3taxation does not conflict with any provision of its home 
4rule charter, including any provision limiting the rate or 
5imposing a referendum requirement to approve the rate.

6[No] (2) Notwithstanding the provisions of paragraph 
7(1), no home rule municipality shall establish or levy a rate
8of taxation upon nonresidents which is greater than the rate
9which a municipality would have been authorized to levy on
10nonresidents but for the adoption of a home rule charter.
11[The governing body shall not be subject to any limitation on
12the rates of taxation imposed upon residents.]

<-13(3) Except as provided in paragraph (1), the governing
14body shall not be subject to any limitation on the rates of
15taxation imposed upon residents.

16* * *

17Section 2. This act shall take effect in 60 days.