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PRINTER'S NO. 876
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
884
Session of
2021
INTRODUCED BY SONNEY, CIRESI, JOZWIAK, MILLARD, MOUL, PICKETT,
PYLE, WHEELAND AND ZIMMERMAN, MARCH 15, 2021
REFERRED TO COMMITTEE ON FINANCE, MARCH 15, 2021
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 limitations on rates of
specific taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 311(1) of the act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act, is
amended to read:
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