PRINTER'S NO. 1854
No. 1566 Session of 1979
INTRODUCED BY CALTAGIRONE, PRATT AND BROWN, JUNE 27, 1979
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 27, 1979
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 requiring the Commonwealth to deduct occupational privilege
23 taxes from State employes.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 10, act of December 31, 1965 (P.L.1257,
27 No.511), known as "The Local Tax Enabling Act," is amended by
28 adding a subsection to read:
29 Section 10. Collection of Taxes.--* * *
1 (c) Collection of Occupational Privilege Tax from
2 Commonwealth Employes.--Upon written notice by a political
3 subdivision to the State Treasurer or any other appropriate
4 fiscal officer of the State, or its boards, authorities,
5 agencies or commissions that the political subdivision has
6 levied an occupational privilege tax under this act, it shall be
7 the duty of the Treasurer or other officer to deduct from the
8 wages then owing to any employe subject to the tax a sum
9 sufficient to pay the occupational privilege tax and to pay such
10 sum over to the tax collector in the manner required of other
11 employers under this act.
12 Section 2. This act shall take effect in 60 days.
F26L44RLC/19790H1566B1854 - 2 -