PRINTER'S NO. 3498
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2371
Session of
2020
INTRODUCED BY STURLA AND SONNEY, MARCH 25, 2020
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 25, 2020
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for assessment of occupations; and making a
related repeal.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8865(a) of Title 53 of the Pennsylvania
Consolidated Statutes is amended to read:
§ 8865. Assessment of occupations.
(a) Occupation taxes.--In accordance with the act of August
9, 1955 (P.L.323, No.130), known as The County Code, the county
commissioners in counties of the [fourth] third through eighth
classes may by resolution levy a tax on trades, occupations,
professions and persons who follow no occupation or calling.
* * *
Section 2. Repeals are as follows:
(1) The General Assembly declares that the repeal under
paragraph (2) is necessary to effectuate the amendment of 53
Pa.C.S. § 8865(a).
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(2) Section 202 of the act of May 22, 1933 (P.L.853,
No.155), known as The General County Assessment Law, is
repealed insofar as it relates to counties of the third
class.
Section 3. The amendment of 53 Pa.C.S. § 8865(a) shall apply
to tax years beginning after December 31, 2020.
Section 4. This act shall take effect immediately.
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