PRINTER'S NO. 3576
No. 2463 Session of 2006
INTRODUCED BY RAYMOND, ADOLPH, BALDWIN, BARRAR, BELARDI, BOYD,
BUNT, CALTAGIRONE, CAPPELLI, CORNELL, CRAHALLA, CREIGHTON,
DENLINGER, J. EVANS, FABRIZIO, FAIRCHILD, FREEMAN, GILLESPIE,
GINGRICH, GODSHALL, HARRIS, HENNESSEY, HERSHEY, HESS, KENNEY,
MARSICO, McGEEHAN, MELIO, MICOZZIE, MUNDY, O'NEILL, PETRARCA,
PETRONE, PICKETT, RAMALEY, REICHLEY, RUBLEY, SATHER,
SCAVELLO, SIPTROTH, SOLOBAY, SONNEY, STABACK, E. Z. TAYLOR,
THOMAS, TRUE, WALKO, WATSON, WILT AND YUDICHAK,
FEBRUARY 14, 2006
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 14, 2006
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 further providing for delegation of taxing powers and
23 restrictions on taxing powers.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
1 Section 1. The introductory paragraph of section 2 of the
2 act of December 31, 1965 (P.L.1257, No.511), known as The Local
3 Tax Enabling Act, amended December 1, 2004 (P.L.1729, No.222),
4 is amended to read:
5 Section 2. Delegation of Taxing Powers and Restrictions
6 Thereon.--The duly constituted authorities of the following
7 political subdivisions, cities of the second class, cities of
8 the second class A, cities of the third class, boroughs, towns,
9 townships of the first class, townships of the second class,
10 school districts of the second class, school districts of the
11 third class, and school districts of the fourth class, in all
12 cases including independent school districts, may, in their
13 discretion, by ordinance or resolution, for general revenue
14 purposes, levy, assess and collect or provide for the levying,
15 assessment and collection of such taxes as they shall determine
16 on persons, transactions, occupations, privileges, subjects and
17 personal property within the limits of such political
18 subdivisions, and upon the transfer of real property, or of any
19 interest in real property, situate within the political
20 subdivision levying and assessing the tax, regardless of where
21 the instruments making the transfers are made, executed or
22 delivered or where the actual settlements on such transfer take
23 place. The taxing authority may provide that the transferee
24 shall remain liable for any unpaid realty transfer taxes imposed
25 by virtue of this act. Each local taxing authority may, by
26 ordinance or resolution, exempt any person whose total income
27 from all sources is less than twelve thousand dollars ($12,000)
28 per annum from the per capita or similar head tax, occupation
29 tax [and emergency and municipal services tax], or earned income
30 tax, or any portion thereof, may exempt any person whose total
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1 income from all sources, except for pension, annuity, retirement
2 and social security benefits, is less than twelve thousand
3 dollars ($12,000) per annum from the emergency and municipal
4 services tax and may adopt regulations for the processing of
5 claims for exemptions. Such local authorities shall not have
6 authority by virtue of this act:
7 * * *
8 Section 2. This act shall take effect in 60 days.
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