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.