PRINTER'S NO. 3486
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2142
Session of
2015
INTRODUCED BY STEPHENS, STAATS, BARRAR, MILLARD, MASSER, GROVE,
PHILLIPS-HILL AND JOZWIAK, JUNE 9, 2016
REFERRED TO COMMITTEE ON FINANCE, JUNE 9, 2016
AN ACT
Amending the act of August 5, 1932 (Sp.Sess., P.L.45, No.45),
entitled, as amended, "An act Special Session No. 1 of 1932,
empowering cities of the first class to levy, assess and
collect, or to provide for the levying, assessment and
collection of, certain additional taxes for general revenue
purposes; authorizing the establishment of bureaus, and the
appointment and compensation of officers and employes to
assess and collect such taxes; and permitting penalties to be
imposed and enforced," providing for municipal tax
reimbursement.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of August 5, 1932 (Sp.Sess., P.L.45,
No.45), referred to as the Sterling Act, is amended by adding a
section to read:
Section 1.1. Any tax imposed by a city of the first class on
salaries, wages, commissions, other compensation or on net
profits of business professions or other activities of a
taxpayer that is resident of another political subdivision shall
be reimbursed to the taxpayer's resident political subdivision
at a rate equivalent to that which would have been collected
from that political subdivision.
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Section 2. This act shall take effect in 60 days.
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