PRINTER'S NO. 1782
No. 1492 Session of 1977
INTRODUCED BY BRUNNER, ANDERSON, GEESEY, DORR, O'CONNELL, LEHR, SPENCER AND L. E. SMITH, JULY 14, 1977
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JULY 14, 1977
AN ACT 1 Amending the act of December 31, 1965 (P.L.1257, No.511), 2 entitled "An act empowering cities of the second class, 3 cities of the second class A, cities of the third class, 4 boroughs, towns, townships of the first class, townships of 5 the second class, school districts of the second class, 6 school districts of the third class and school districts of 7 the fourth class including independent school districts, to 8 levy, assess, collect or to provide for the levying, 9 assessment and collection of certain taxes subject to maximum 10 limitations for general revenue purposes; authorizing the 11 establishment of bureaus and the appointment and compensation 12 of officers, agencies and employes to assess and collect such 13 taxes; providing for joint collection of certain taxes, 14 prescribing certain definitions and other provisions for 15 taxes levied and assessed upon earned income, providing for 16 annual audits and for collection of delinquent taxes, and 17 permitting and requiring penalties to be imposed and 18 enforced, including penalties for disclosure of confidential 19 information, providing an appeal from the ordinance or 20 resolution levying such taxes to the court of quarter 21 sessions and to the Supreme Court and Superior Court," 22 prohibiting school districts from imposing a tax on the 23 construction or improvement of residential real estate or 24 upon the application or issuance of certain building permits. 25 The General Assembly of the Commonwealth of Pennsylvania 26 hereby enacts as follows: 27 Section 1. Clause (5) of section 2, act of December 31, 1965 28 (P.L.1257, No.511), known as "The Local Tax Enabling Act," is 29 amended to read:
1 Section 2. Delegation of Taxing Powers and Restrictions 2 Thereon.--The duly constituted authorities of the following 3 political subdivisions, cities of the second class, cities of 4 the second class A, cities of the third class, boroughs, towns, 5 townships of the first class, townships of the second class, 6 school districts of the second class, school districts of the 7 third class, and school districts of the fourth class, in all 8 cases including independent school districts, may, in their 9 discretion, by ordinance or resolution, for general revenue 10 purposes, levy, assess and collect or provide for the levying, 11 assessment and collection of such taxes as they shall determine 12 on persons, transactions, occupations, privileges, subjects and 13 personal property within the limits of such political 14 subdivisions, and upon the transfer of real property, or of any 15 interest in real property, situate within the political 16 subdivision levying and assessing the tax, regardless of where 17 the instruments making the transfers are made, executed or 18 delivered or where the actual settlements on such transfer take 19 place. The taxing authority may provide that the transferee 20 shall remain liable for any unpaid realty transfer taxes imposed 21 by virtue of this act. Each local taxing authority may, by 22 ordinance or resolution, exempt any person whose total income 23 from all sources is less than three thousand two hundred dollars 24 ($3,200) per annum from the per capita or similar head tax, 25 occupation tax and occupational privilege tax, or any portion 26 thereof, and may adopt regulations for the processing of claims 27 for exemptions. Such local authorities shall not have authority 28 by virtue of this act: 29 * * * 30 (5) To levy, assess or collect a tax on salaries, wages, 19770H1492B1782 - 2 -
1 commissions, compensation and earned income of nonresidents of 2 the political subdivisions and the construction of or 3 improvement to residential dwellings or upon the application for 4 or issuance of permits for the construction of or improvements 5 to residential dwellings: Provided, That this limitation (5) 6 shall apply only to school districts of the second, third and 7 fourth classes, and including independent school districts; 8 * * * 9 Section 2. This act shall take effect immediately. E25L45RLC/19770H1492B1782 - 3 -