PRINTER'S NO. 1444
No. 1206 Session of 2003
INTRODUCED BY MAHER, APRIL 21, 2003
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 21, 2003
AN ACT
1 Amending the act of December 9, 2002 (P.L.1364, No.166),
2 entitled "An act amending the act of December 31, 1965
3 (P.L.1257, No.511), entitled 'An act empowering cities of the
4 second class, cities of the second class A, cities of the
5 third class, boroughs, towns, townships of the first class,
6 townships of the second class, school districts of the second
7 class, school districts of the third class and school
8 districts of the fourth class including independent school
9 districts, to levy, assess, collect or to provide for the
10 levying, assessment and collection of certain taxes subject
11 to maximum limitations for general revenue purposes;
12 authorizing the establishment of bureaus and the appointment
13 and compensation of officers, agencies and employes to assess
14 and collect such taxes; providing for joint collection of
15 certain taxes, prescribing certain definitions and other
16 provisions for taxes levied and assessed upon earned income,
17 providing for annual audits and for collection of delinquent
18 taxes, and permitting and requiring penalties to be imposed
19 and enforced, including penalties for disclosure of
20 confidential information, providing an appeal from the
21 ordinance or resolution levying such taxes to the court of
22 quarter sessions and to the Supreme Court and Superior
23 Court,' further providing for delegation of taxing powers and
24 restrictions and for definitions," providing for
25 applicability.
26 The General Assembly of the Commonwealth of Pennsylvania
27 hereby enacts as follows:
28 Section 1. The act of December 9, 2002 (P.L.1364, No.166),
29 entitled "An act amending the act of December 31, 1965
1 (P.L.1257, No.511), entitled 'An act empowering cities of the
2 second class, cities of the second class A, cities of the third
3 class, boroughs, towns, townships of the first class, townships
4 of the second class, school districts of the second class,
5 school districts of the third class and school districts of the
6 fourth class including independent school districts, to levy,
7 assess, collect or to provide for the levying, assessment and
8 collection of certain taxes subject to maximum limitations for
9 general revenue purposes; authorizing the establishment of
10 bureaus and the appointment and compensation of officers,
11 agencies and employes to assess and collect such taxes;
12 providing for joint collection of certain taxes, prescribing
13 certain definitions and other provisions for taxes levied and
14 assessed upon earned income, providing for annual audits and for
15 collection of delinquent taxes, and permitting and requiring
16 penalties to be imposed and enforced, including penalties for
17 disclosure of confidential information, providing an appeal from
18 the ordinance or resolution levying such taxes to the court of
19 quarter sessions and to the Supreme Court and Superior Court,'
20 further providing for delegation of taxing powers and
21 restrictions and for definitions," is amended by adding a
22 section to read:
23 Section 2.1. This act shall apply to taxable years beginning
24 after December 31, 2002.
25 Section 2. This act shall take effect immediately.
A31L53VDL/20030H1206B1444 - 2 -