PRIOR PRINTER'S NOS. 1751, 1767
PRINTER'S NO. 1802
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1188
Session of
2020
INTRODUCED BY BLAKE, KEARNEY, SCHWANK, BOSCOLA, FONTANA, COSTA,
HUTCHINSON, KILLION, L. WILLIAMS AND TARTAGLIONE,
JUNE 5, 2020
AS AMENDED ON THIRD CONSIDERATION, JUNE 22, 2020
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court," in
local taxes, further providing FOR DELEGATION OF TAXING
POWERS AND RESTRICTIONS THEREON AND for tax limitations.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 320 of the act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act, is
amended by adding a subsection to read:
<--
<--
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
SECTION 1. SECTION 301.1(F) OF THE ACT OF DECEMBER 31, 1965
(P.L.1257, NO.511), KNOWN AS THE LOCAL TAX ENABLING ACT, IS
AMENDED BY ADDING A PARAGRAPH TO READ:
SECTION 301.1. DELEGATION OF TAXING POWERS AND RESTRICTIONS
THEREON.--* * *
(F) SUCH LOCAL AUTHORITIES SHALL NOT HAVE AUTHORITY BY
VIRTUE OF THIS ACT:
* * *
(17) TO LEVY, ASSESS OR COLLECT AN AMUSEMENT OR ADMISSION
TAX BASED ON A CHARGE IMPOSED FOR THE MOVEMENT OF PASSENGERS BY
A FOR-PROFIT RAILROAD THAT OPERATES AS A COMMON CARRIER OF
FREIGHT SUBJECT TO THE JURISDICTION OF THE UNITED STATE SURFACE
TRANSPORTATION BOARD IF THE FREIGHT CONSTITUTES A MAJORITY OF
THE MOVEMENTS HANDLED BY THE RAILROAD MEASURED BY BOTH INCOME
AND VOLUME AND THE FOR-PROFIT RAILROAD TRANSPORTS MORE THAN
20,000 REVENUE CARLOADS ANNUALLY WHILE OFFERING TOURIST OR
PASSENGER SERVICE.
SECTION 2. SECTION 320 OF THE ACT IS AMENDED BY ADDING A
SUBSECTION TO READ:
Section 320. Tax Limitations.--* * *
(d) Local Tax Limitations.-- The calculation of the aggregate
amount of all taxes imposed under this section shall not include
the following:
(1) Any revenues derived from a tax rate in excess of the
tax rates authorized under this chapter which is levied under
the act of July 10, 1987 (P.L.246, No.47), known as the
"Municipalities Financial Recovery Act," or the act of December
18, 1984 (P.L.1005, No.205), known as the "Municipal Pension
Plan Funding Standard and Recovery Act."
(2) Any revenues derived from the levy of a tax by a home
20200SB1188PN1802 - 2 -
<--
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
rule municipality in compliance with 53 Pa.C.S. ยง 2962(b)
(relating limitation on municipal powers).
Section 2 3. This act shall take effect in 60 days.
20200SB1188PN1802 - 3 -
<--
1
2
3