PRINTER'S NO. 3417
No. 2591 Session of 1980
INTRODUCED BY YOHN, DOMBROWSKI AND MOEHLMANN, MAY 27, 1980
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 27, 1980
AN ACT
1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled
2 "An act providing for and regulating the assessment and
3 valuation of all subjects of taxation in counties of the
4 second class; creating and prescribing the powers and duties
5 of a Board of Property Assessment, Appeals and Review;
6 imposing duties on certain county and city officers;
7 abolishing the board for the assessment and revision of taxes
8 in such counties; and prescribing penalties," increasing the
9 level for exemption from the occupation tax.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. The second paragraph of section 9, act of June
13 21, 1939 (P.L.626, No.294), referred to as the Second Class
14 County Assessment Law, added July 9, 1971 (P.L.212, No.37), is
15 amended to read:
16 Section 9. * * *
17 The county and each city, borough, incorporated town,
18 township and school district may, by ordinance or resolution,
19 exempt any person whose total income from all sources is less
20 than [two thousand dollars ($2,000)] five thousand dollars
21 ($5,000) per annum, from its occupation tax or any portion
1 thereof. Each taxing authority may adopt regulations for the
2 processing of claims for exemption.
3 Section 2. This act shall take effect in 60 days.
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