PRINTER'S NO. 194
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
225
Session of
2017
INTRODUCED BY SONNEY, DeLUCA, FARRY, MURT AND ZIMMERMAN,
JANUARY 31, 2017
REFERRED TO COMMITTEE ON FINANCE, JANUARY 31, 2017
AN ACT
Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
as amended, "An act relating to counties of the first, third,
fourth, fifth, sixth, seventh and eighth classes; amending,
revising, consolidating and changing the laws relating
thereto; relating to imposition of excise taxes by counties,
including authorizing imposition of an excise tax on the
rental of motor vehicles by counties of the first class; and
providing for regional renaissance initiatives," in fiscal
affairs, further providing for tax levies.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 1770 of the act of August 9, 1955
(P.L.323, No.130), known as The County Code, is amended to read:
Section 1770. Tax Levies.--No tax shall be levied on
personal property taxable for county purposes where the rate of
taxation thereon is fixed by law other than at the rate so
fixed. The county commissioners shall fix, by resolution, the
rate of taxation for each year. No tax for general county
purposes in counties of the third, fourth, fifth, sixth, seventh
and eighth classes, exclusive of the requirements for the
payment of rentals to any municipal authority, shall in any one
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year exceed the rate of twenty-five mills on every dollar of the
adjusted valuation, unless the county commissioners by majority
action shall, upon due cause shown by resolution, petition the
court of common pleas, in which case the court may order a rate
of not more than five mills additional to be levied: Provided,
however, That the rate of taxation for payment of interest and
principal on any indebtedness incurred pursuant to the act of
July 12, 1972 (P.L.781, No.185), known as the "Local Government
Unit Debt Act," or any prior or subsequent act governing the
incurrence of indebtedness of the county shall be unlimited. Tax
for payment of rentals to any municipal authority shall not
exceed the rate of ten mills on every dollar of the adjusted
valuation and shall be in addition to the twenty-five mill
limitation for general county purposes. In fixing the rate of
taxation, the county commissioners, if the rate is fixed in
mills, shall also include in the resolution a statement
expressing the rate of taxation in dollars and cents on each one
hundred dollars of assessed valuation of taxable property.
The rate of taxation fixed for any occupation tax levied by a
county of the fourth, fifth, sixth, seventh or eighth class
shall not in any one year exceed twenty mills. The county
commissioners may, by resolution, abolish the levy and
collection of occupation taxes for county purposes.
The county commissioners of counties of the fourth, fifth,
sixth, seventh and eighth classes may levy and collect an annual
per capita tax on persons for county purposes.
Any county of the fourth, fifth, sixth, seventh or eighth
class which shall become a county of the third class may collect
for a period of four years after such status has been certified
a per capita tax from any person not in any one year to exceed a
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total of five dollars ($5) for county purposes.
No tax shall be levied and collected for county purposes on
offices and posts of profits, or on professions, trades and
occupations at the same time during which a per capita tax on
persons is levied and collected for county purposes.
Any per capita taxes levied upon and collected from any
person shall not in any one year exceed a total of five dollars
($5) for county and institution district purposes.
Any per capita taxes levied shall only be assessed on
residents under sixty-five years of age.
Any county may, by ordinance or resolution, exempt any person
whose total income from all sources is less than ten thousand
dollars ($10,000) per annum from any per capita tax levied under
this act.
Section 2. This act shall take effect in 60 days.
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