PRIOR PRINTER'S NO. 1444 PRINTER'S NO. 2379
No. 1206 Session of 2003
INTRODUCED BY MAHER, APRIL 21, 2003
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
JULY 8, 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 AMENDING THE ACT OF DECEMBER 31, 1965 (P.L.1257, NO.511), <--
27 ENTITLED "AN ACT EMPOWERING CITIES OF THE SECOND CLASS,
28 CITIES OF THE SECOND CLASS A, CITIES OF THE THIRD CLASS,
29 BOROUGHS, TOWNS, TOWNSHIPS OF THE FIRST CLASS, TOWNSHIPS OF
30 THE SECOND CLASS, SCHOOL DISTRICTS OF THE SECOND CLASS,
31 SCHOOL DISTRICTS OF THE THIRD CLASS AND SCHOOL DISTRICTS OF
32 THE FOURTH CLASS INCLUDING INDEPENDENT SCHOOL DISTRICTS, TO
1 LEVY, ASSESS, COLLECT OR TO PROVIDE FOR THE LEVYING,
2 ASSESSMENT AND COLLECTION OF CERTAIN TAXES SUBJECT TO MAXIMUM
3 LIMITATIONS FOR GENERAL REVENUE PURPOSES; AUTHORIZING THE
4 ESTABLISHMENT OF BUREAUS AND THE APPOINTMENT AND COMPENSATION
5 OF OFFICERS, AGENCIES AND EMPLOYES TO ASSESS AND COLLECT SUCH
6 TAXES; PROVIDING FOR JOINT COLLECTION OF CERTAIN TAXES,
7 PRESCRIBING CERTAIN DEFINITIONS AND OTHER PROVISIONS FOR
8 TAXES LEVIED AND ASSESSED UPON EARNED INCOME, PROVIDING FOR
9 ANNUAL AUDITS AND FOR COLLECTION OF DELINQUENT TAXES, AND
10 PERMITTING AND REQUIRING PENALTIES TO BE IMPOSED AND
11 ENFORCED, INCLUDING PENALTIES FOR DISCLOSURE OF CONFIDENTIAL
12 INFORMATION, PROVIDING AN APPEAL FROM THE ORDINANCE OR
13 RESOLUTION LEVYING SUCH TAXES TO THE COURT OF QUARTER
14 SESSIONS AND TO THE SUPREME COURT AND SUPERIOR COURT,"
15 FURTHER PROVIDING FOR LIMITATIONS ON RATES OF SPECIFIC TAXES;
16 AND PROVIDING FOR CERTAIN APPLICABILITY.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. The act of December 9, 2002 (P.L.1364, No.166), <--
20 entitled "An act amending the act of December 31, 1965
21 (P.L.1257, No.511), entitled 'An act empowering cities of the
22 second class, cities of the second class A, cities of the third
23 class, boroughs, towns, townships of the first class, townships
24 of the second class, school districts of the second class,
25 school districts of the third class and school districts of the
26 fourth class including independent school districts, to levy,
27 assess, collect or to provide for the levying, assessment and
28 collection of certain taxes subject to maximum limitations for
29 general revenue purposes; authorizing the establishment of
30 bureaus and the appointment and compensation of officers,
31 agencies and employes to assess and collect such taxes;
32 providing for joint collection of certain taxes, prescribing
33 certain definitions and other provisions for taxes levied and
34 assessed upon earned income, providing for annual audits and for
35 collection of delinquent taxes, and permitting and requiring
36 penalties to be imposed and enforced, including penalties for
37 disclosure of confidential information, providing an appeal from
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1 the ordinance or resolution levying such taxes to the court of
2 quarter sessions and to the Supreme Court and Superior Court,'
3 further providing for delegation of taxing powers and
4 restrictions and for definitions," is amended by adding a
5 section to read:
6 Section 2.1. This act shall apply to taxable years beginning
7 after December 31, 2002.
8 Section 2. This act shall take effect immediately.
9 SECTION 1. SECTION 8(6) OF THE ACT OF DECEMBER 31, 1965 <--
10 (P.L.1257, NO.511), KNOWN AS THE LOCAL TAX ENABLING ACT, AMENDED
11 OCTOBER 11, 1984 (P.L.885, NO.172), IS AMENDED TO READ:
12 SECTION 8. LIMITATIONS ON RATES OF SPECIFIC TAXES.--NO TAXES
13 LEVIED UNDER THE PROVISIONS OF THIS ACT SHALL BE LEVIED BY ANY
14 POLITICAL SUBDIVISION ON THE FOLLOWING SUBJECTS EXCEEDING THE
15 RATES SPECIFIED IN THIS SECTION:
16 * * *
17 (6) ON ADMISSIONS TO PLACES OF AMUSEMENT, ATHLETIC EVENTS
18 AND THE LIKE, AND ON MOTION PICTURE THEATRES IN CITIES OF THE
19 SECOND CLASS, TEN PERCENT. IN CITIES OF THE SECOND CLASS WHERE A
20 PUBLIC SERVICE FOUNDATION IS CREATED UNDER SECTION 7(B) OF THE
21 ACT OF NOVEMBER 26, 1997 (P.L.508, NO.55), KNOWN AS THE
22 "INSTITUTIONS OF PURELY PUBLIC CHARITY ACT," THE TERM
23 "AMUSEMENT" FOR TAX PURPOSES UNDER THIS ACT SHALL NOT INCLUDE
24 ANY FORM OF PERFORMING ARTS, REGARDLESS OF THE NATURE THEREOF,
25 FOR WHICH THE NET PROCEEDS INURE TO THE BENEFIT OF AN
26 INSTITUTION OF PURELY PUBLIC CHARITY.
27 * * *
28 SECTION 2. THE AMENDMENT OF SECTION 2 OF THE ACT AND THE
29 AMENDMENT OF THE DEFINITIONS OF "EARNED INCOME" AND "NET
30 PROFITS" IN SECTION 13 I OF THE ACT OF DECEMBER 9, 2002
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1 (P.L.1364, NO.166), ENTITLED "AN ACT AMENDING THE ACT OF
2 DECEMBER 31, 1965 (P.L.1257, NO.511), ENTITLED 'AN ACT
3 EMPOWERING CITIES OF THE SECOND CLASS, CITIES OF THE SECOND
4 CLASS A, CITIES OF THE THIRD CLASS, BOROUGHS, TOWNS, TOWNSHIPS
5 OF THE FIRST CLASS, TOWNSHIPS OF THE SECOND CLASS, SCHOOL
6 DISTRICTS OF THE SECOND CLASS, SCHOOL DISTRICTS OF THE THIRD
7 CLASS AND SCHOOL DISTRICTS OF THE FOURTH CLASS INCLUDING
8 INDEPENDENT SCHOOL DISTRICTS, TO LEVY, ASSESS, COLLECT OR TO
9 PROVIDE FOR THE LEVYING, ASSESSMENT AND COLLECTION OF CERTAIN
10 TAXES SUBJECT TO MAXIMUM LIMITATIONS FOR GENERAL REVENUE
11 PURPOSES; AUTHORIZING THE ESTABLISHMENT OF BUREAUS AND THE
12 APPOINTMENT AND COMPENSATION OF OFFICERS, AGENCIES AND EMPLOYES
13 TO ASSESS AND COLLECT SUCH TAXES; PROVIDING FOR JOINT COLLECTION
14 OF CERTAIN TAXES, PRESCRIBING CERTAIN DEFINITIONS AND OTHER
15 PROVISIONS FOR TAXES LEVIED AND ASSESSED UPON EARNED INCOME,
16 PROVIDING FOR ANNUAL AUDITS AND FOR COLLECTION OF DELINQUENT
17 TAXES, AND 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 SESSIONS
21 AND TO THE SUPREME COURT AND SUPERIOR COURT,' FURTHER PROVIDING
22 FOR DELEGATION OF TAXING POWERS AND RESTRICTIONS AND FOR
23 DEFINITIONS," SHALL APPLY TO TAXABLE YEARS BEGINNING AFTER
24 DECEMBER 31, 2002.
25 SECTION 3. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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