PRINTER'S NO. 572
No. 532 Session of 1979
INTRODUCED BY FREIND, MARCH 6, 1979
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 6, 1979
AN ACT
1 Abolishing certain limitations on the rate and amount of taxes
2 levied by political subdivisions and making certain repeals.
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Abolishment of limitations on rates and amounts.
6 Except as otherwise provided in section 3, all limitations on
7 the rate or amount of taxes authorized by and levied by
8 political subdivisions are hereby abolished and hereafter all
9 political subdivisions may levy taxes on such persons, property,
10 transactions and subjects at such rates and in such amounts as
11 such political subdivisions deem are necessary to meet their
12 legitimate revenue needs. Nothing herein shall be construed to
13 authorize the levying of taxes on classes of persons, property,
14 transactions and subjects which were not heretofore subject to
15 taxation by political subdivisions.
16 Section 2. Repeals.
17 (a) The following acts or parts of acts are hereby repealed
18 to the extent they provide specific limitations as to the rate
1 and amount of taxes they are otherwise authorized to levy:
2 Section 9, act of April 4, 1870 (P.L.343, No.335), entitled
3 "An act to define the limits and to organize the town of
4 Bloomsburg."
5 Section 1, act of June 17, 1913 (P.L.507, No.335), entitled
6 "An act to provide revenue for State and county purposes, and,
7 in cities coextensive with counties, for city and county
8 purposes; imposing taxes upon certain classes of personal
9 property; providing for the assessment and collection of the
10 same; providing for the duties and compensation of
11 prothonotaries and recorders in connection therewith; and
12 modifying existing legislation which provided for raising
13 revenue for State purposes."
14 Section 2601, act of June 23, 1931 (P.L.932, No.317), known
15 as "The Third Class City Code."
16 Section 1709, act of June 24, 1931 (P.L.1206, No.331), known
17 as "The First Class Township Code."
18 Section 1, act of August 5, 1932 (Sp.Sess., P.L.45, No.45),
19 entitled "An act empowering cities of the first and second
20 classes to levy, assess and collect, or to provide for the
21 levying, assessment and collection of, certain additional taxes
22 for general revenue purposes; authorizing the establishment of
23 bureaus, and the appointment and compensation of officers and
24 employes to assess and collect such taxes; and permitting
25 penalties to be imposed and enforced."
26 Section 905, act of May 1, 1933 (P.L.103, No.69), known as
27 "The Second Class Township Code."
28 Section 307, act of June 24, 1937 (P.L.2017, No.396), known
29 as the "County Institution District Law."
30 Section 2, act of June 20, 1947 (P.L.733, No.319), entitled,
19790H0532B0572 - 2 -
1 as amended, "An act to provide revenue in school districts of
2 the first class A by imposing a temporary tax upon certain
3 classes of personal property; providing for its levy and
4 collection; conferring and imposing powers and duties on the
5 county assessing authority, board of revision of taxes, receiver
6 of school taxes, school treasurer, board of public education in
7 such districts and courts; providing for compensation to certain
8 officers, and employes and imposing penalties."
9 Section 4, act of June 20, 1947 (P.L.745, No.320), entitled
10 "An act to provide revenue for school districts of the first
11 class by imposing a temporary mercantile license tax on persons
12 engaging in certain occupations and businesses therein;
13 providing for its levy and collection; for the issuance of
14 mercantile licenses upon the payment of fees therefor;
15 conferring and imposing powers and duties on boards of public
16 education, receivers of school taxes and school treasurers in
17 such districts; saving certain ordinances of council of certain
18 cities, and providing compensation for certain officers, and
19 employes and imposing penalties."
20 Sections 652, 672 and 679, act of March 10, 1949 (P.L.30,
21 No.14), known as the "Public School Code of 1949."
22 Section 1, act of May 23, 1949 (P.L.1661, No.505), entitled,
23 as amended, "An act to impose a tax on real estate for public
24 school purposes in school districts of the first class and of
25 the first class A for current expenses."
26 Section 3, act of May 23, 1949 (P.L.1669, No.508), entitled,
27 as amended, "An act to provide revenue for school districts of
28 the first class by imposing a tax on persons engaging in certain
29 businesses, professions, occupations, trades, vocations and
30 commercial activities therein; providing for its levy and
19790H0532B0572 - 3 -
1 collection; conferring and imposing powers and duties on the
2 Board of Public Education, receiver of school taxes and school
3 treasurer in such districts; and prescribing penalties."
4 Section 2, act of May 23, 1949 (P.L.1676, No.509), entitled,
5 as amended, "An act to provide revenue in school districts of
6 the first class by imposing a tax upon certain classes of
7 personal property; providing for its levy and collection;
8 conferring and imposing powers and duties on the county
9 assessing authority, board of revision of taxes, receiver of
10 school taxes, school treasurer, board of public education in
11 such districts, and courts; providing for compensation to
12 certain officers and employes; and imposing penalties."
13 Sections 1970 and 1970.2, act of July 28, 1953 (P.L.723,
14 No.230), known as the "Second Class County Code."
15 Section 1, act of August 19, 1953 (P.L.1200, No.334),
16 entitled "An act to provide revenue for school districts of the
17 first class A by imposing a tax on real estate in such districts
18 for general public school purposes, and providing for its levy
19 and collection."
20 Section 1770, act of August 9, 1955 (P.L.323, No.130), known
21 as "The County Code."
22 Section 1, act of November 19, 1959 (P.L.1552, No.557),
23 entitled "An act imposing a tax on real estate for public school
24 purposes in school districts of the first class and first class
25 A for current expenses."
26 Section 2, act of August 24, 1961 (P.L.1135, No.508),
27 entitled "An act imposing a tax for general public school
28 purposes in school districts of the first class A on salaries,
29 wages, commissions and other compensation earned by residents
30 thereof, and on the net profits earned from businesses,
19790H0532B0572 - 4 -
1 professions or other activities conducted by residents thereof;
2 providing for its levy and collection; requiring the filing of
3 declarations and returns and the giving of information by
4 employers and by those subject to the tax; imposing on employers
5 the duty of collecting the tax at source; conferring and
6 imposing powers and duties on boards of public education and
7 school treasurers in such districts; providing for the
8 administration and enforcement of the act and imposing penalties
9 for violation thereof."
10 Section 1, act of August 8, 1963 (P.L.585, No.304), entitled,
11 as amended, "An act imposing a tax on real estate for public
12 school purposes in school districts of the first class A for
13 current expenses."
14 Section 1, act of August 9, 1963 (P.L.640, No.338), entitled
15 "An act empowering cities of the first class, coterminous with
16 school districts of the first class, to authorize the boards of
17 public education of such school districts to impose certain
18 additional taxes for school district purposes, and providing for
19 the levy, assessment and collection of such taxes."
20 Section 10, act of August 24, 1963 (P.L.1132, No.484), known
21 as the "Community College Act of 1963."
22 Sections 2 and 8, act of December 31, 1965 (P.L.1257,
23 No.511), known as "The Local Tax Enabling Act."
24 Section 1302, act of February 1, 1966 (1965 P.L.1656,
25 No.581), known as "The Borough Code."
26 Section 1, act of November 26, 1968 (P.L.1098, No.340),
27 entitled "An act imposing a tax on real estate for public school
28 purposes in school districts of the first class A for general
29 public school purposes."
30 Section 3, act of May 29, 1969 (P.L.47, No.16), known as the
19790H0532B0572 - 5 -
1 "First Class City and School District Corporate Net Income Tax
2 Act of 1969."
3 Section 4, act of June 10, 1971 (P.L.153, No.7), known as the
4 "First Class School District Liquor Sales Tax Act of 1971."
5 (b) All other acts or parts of acts inconsistent herewith
6 are hereby repealed to the extent of any inconsistency.
7 Section 3. Savings provisions.
8 Nothing contained in this act shall be construed to repeal
9 the limitations on rates and amounts of taxation contained in
10 section 359, act of March 4, 1971 (P.L.6, No.2), known as "The
11 Tax Reform Code of 1971."
12 Section 4. Effective date.
13 This act shall take effect in 90 days and shall apply to
14 taxes levied for fiscal years beginning thereafter.
B26L45CVV/19790H0532B0572 - 6 -