PRIOR PRINTER'S NO. 245
PRINTER'S NO. 3167
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
245
Session of
2015
INTRODUCED BY DUNBAR, BARRAR, COHEN, EVANKOVICH, GODSHALL,
A. HARRIS, LAWRENCE, MILLARD, MURT, PICKETT, SACCONE, GABLER,
REESE AND MACKENZIE, JANUARY 28, 2015
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, APRIL 12, 2016
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court," in
local taxes, further providing for definitions, for payroll
tax and, for payment of tax to other political subdivisions
or states as credit or deduction and withholding tax AND FOR
TAX LIMITATIONS; in consolidated collection of local income
taxes, further providing for definitions, for declaration and
payment of income taxes, for tax collection committees, for
powers and duties of Department of Community and Economic
Development, for powers and duties of tax officer and for
withholding and remittance; and, in collection of delinquent
taxes, further providing for penalties and for costs of
collection of delinquent per capita, occupation, occupational
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