1Amending the act of December 31, 1965 (P.L.1257, No.511),
2entitled "An act empowering cities of the second class,
3cities of the second class A, cities of the third class,
4boroughs, towns, townships of the first class, townships of
5the second class, school districts of the second class,
6school districts of the third class and school districts of
7the fourth class including independent school districts, to
8levy, assess, collect or to provide for the levying,
9assessment and collection of certain taxes subject to maximum
10limitations for general revenue purposes; authorizing the
11establishment of bureaus and the appointment and compensation
12of officers, agencies and employes to assess and collect such
13taxes; providing for joint collection of certain taxes,
14prescribing certain definitions and other provisions for
15taxes levied and assessed upon earned income, providing for
16annual audits and for collection of delinquent taxes, and
17permitting and requiring penalties to be imposed and
18enforced, including penalties for disclosure of confidential
19information, providing an appeal from the ordinance or
20resolution levying such taxes to the court of quarter
21sessions and to the Supreme Court and Superior Court,"
22further providing for delegation of taxing powers and
23restrictions thereon.

24The General Assembly of the Commonwealth of Pennsylvania
25hereby enacts as follows:

26Section 1. Section 301.1 of the act of December 31, 1965
27(P.L.1257, No.511), known as The Local Tax Enabling Act, is
28amended by adding a subsection to read:

1Section 301.1. Delegation of Taxing Powers and Restrictions
2Thereon.--* * *

3(a.1) (1) A local taxing authority may levy a tax on the
4privilege of doing business in the jurisdiction of the local
5taxing authority if:

6(i) the privilege is exercised by conducting transactions in
7the jurisdiction of the levying local taxing authority for all
8or part of fifteen or more calendar days within the calendar
9year; or

10(ii) the privilege is exercised through a base of operations
11in the jurisdiction of the levying local taxing authority. The
12gross receipts subject to this tax shall not include any
13receipts subject to a tax measured by such gross receipts which
14is imposed under subparagraph (i).

15(2) As used in this subsection the term "base of operations"
16shall mean an actual, physical and permanent place of business
17from which a taxpayer manages, directs and controls its business
18activities at that location.

19* * *

20Section 2. This act shall apply to taxable years commencing
21on or after January 1, 2013.

22Section 3. This act shall take effect immediately.