PRINTER'S NO. 586
No. 524 Session of 1989
INTRODUCED BY DeLUCA, MARKOSEK, NAHILL, DISTLER, SERAFINI,
HALUSKA, OLASZ, LEVDANSKY, TIGUE, PISTELLA, CAWLEY, PETRARCA,
CORRIGAN, KUKOVICH, BELARDI, MELIO, RITTER, REBER, BISHOP,
DALEY AND COLAFELLA, FEBRUARY 15, 1989
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 15, 1989
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 requiring certain employers to file information concerning
23 employees with municipalities and school districts.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. The act of December 31, 1965 (P.L.1257, No.511),
27 known as The Local Tax Enabling Act, is amended by adding a
1 section to read:
2 Section 10.1. Information to be Submitted by Certain
3 Employers.--(a) Submission of List.--In addition to any other
4 requirement imposed pursuant to this act, every employer who
5 employs five or more employes shall submit to each municipality
6 and school district a list of employes and their addresses who
7 reside in that municipality or school district. This list shall
8 be forwarded to each applicable municipality and school district
9 no later than February 1 each year.
10 (b) Penalty.--Any employer who is required to submit certain
11 information by subsection (a) and who refuses or fails to do so
12 commits a summary offense, and upon conviction, shall be
13 sentenced to pay a fine not to exceed five hundred dollars
14 ($500), or to imprisonment not to exceed ninety days, or both.
15 Section 2. This act shall take effect in 60 days.
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