PRINTER'S NO. 3878
No. 2876 Session of 1992
INTRODUCED BY BELARDI, HAYES, STABACK, CESSAR, STUBAN, CARLSON
AND SURRA, JUNE 24, 1992
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 24, 1992
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 setting the maximum rate of a tax on admissions to
23 racetracks.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. The introductory paragraph of section 8 of the
27 act of December 31, 1965 (P.L.1257, No.511), known as The Local
28 Tax Enabling Act, is amended by adding a clause to read:
1 Section 8. Limitations on Rates of Specific Taxes.--No taxes
2 levied under the provisions of this act shall be levied by any
3 political subdivision on the following subjects exceeding the
4 rates specified in this section:
5 * * *
6 (12) On admissions to racetracks with a seating capacity of
7 over thirty-five thousand and a continuous race area of at least
8 two and one-half miles, one percent.
9 * * *
10 Section 2. This act shall take effect in 60 days.
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