STERLING ACT (FIRST CLASS CITY TAXATION) Act of Aug. 5, 1932, Special Session 1, P.L. 45, No. 45 Cl. 53 Special Session No. 1 of 1932 No. 1932-45 AN ACT 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. (Title amended July 26, 1961, P.L.904, No.388) Section 1. (a) Be it enacted, &c., That from and after the effective date of this act, the council of any city of the first class shall have the authority by ordinance, for general revenue purposes, to levy, assess and collect, or provide for the levying, assessment and collection of, such taxes on persons, transactions, occupations, privileges, subjects and personal property, within the limits of such city of the first class, as it shall determine, except that such council shall not have authority to levy, assess and collect, or provide for the levying, assessment and collection of, any tax on a privilege, transaction, subject or occupation, or on personal property, which is now or may hereafter become subject to a State tax or license fee. If, subsequent to the passage of any ordinance under the authority of this act, the General Assembly shall impose a tax or license fee on any privilege, transaction, subject or occupation, or on personal property, taxed by any city of the first class hereunder, the act of Assembly imposing the State tax thereon shall automatically vacate the city ordinance passed under the authority of this act as to all taxes accruing subsequent to the effective date of the act imposing the State tax or license fee. It is the intention of this section to confer upon cities of the first class the power to levy, assess and collect taxes upon any and all subjects of taxation which the Commonwealth has power to tax but which it does not now tax or license, subject only to the foregoing provisions that any tax upon a subject which the Commonwealth may hereafter tax or license shall automatically terminate upon the effective date of the State act imposing the new tax or license fee. (b) It shall be the duty of the State Treasurer or other appropriate State official at the time of payment of the salary, wage or other compensation to any officer or employe of the Commonwealth of Pennsylvania, with the exception of elected officials, domiciled or rendering services within any first class city, to deduct any tax imposed by such city on the salary, wage or other compensation paid by the Commonwealth to any officer or employe thereof. (c) The State Treasurer or other appropriate State official shall on or before the last day of April, July, October and January of each year, beginning with October, 1961, make a return on a form furnished by or obtainable from the revenue commissioner of such city and remit to the revenue commissioner the amount of tax so deducted for the three month period ending on the last day of the month preceding. (1 amended July 26, 1961, P.L.904, No.388) Section 2. Cities of the first and second classes are hereby authorized to provide, by ordinance, for the creation of such bureaus, or the appointment and compensation of such officers, clerks, collectors, and other assistants and employes, either under existing departments or otherwise, as may be deemed necessary for the assessment and collection of taxes imposed under authority of this act. Section 3. The council of cities of the first and second classes shall have power to prescribe and enforce penalties for the nonpayment, within the time fixed for their payment, of taxes imposed under authority of this act, and for the violation of the provisions of ordinances passed under authority of this act. Section 4. This act shall become effective immediately upon its passage, and approval by the Governor. As to cities of the second class, this act shall remain in force only until June first, one thousand nine hundred and thirty-five, reserving to such cities the right to collect taxes assessed and levied prior to said date.