PRINTER'S NO. 1620
No. 1379 Session of 1997
INTRODUCED BY ZIMMERMAN, WILT, HERSHEY, TRELLO AND BARD,
APRIL 29, 1997
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 29, 1997
AN ACT
1 Providing for an amusement or admissions tax.
2 The General Assembly of the Commonwealth of Pennsylvania
3 hereby enacts as follows:
4 Section 1. Amusement or admissions taxes.
5 Notwithstanding the provisions of any act:
6 (1) No municipality or school district shall impose an
7 amusement or admissions tax at a rate exceeding 5%.
8 (2) The tax rate limitations imposed under this act
9 shall be phased in over a three-year period should a
10 municipality or school district choose to levy the tax
11 authorized by the act of December 31, 1965 (P.L.1257,
12 No.511), known as The Local Tax Enabling Act. The tax rate
13 limitations shall be phased in as follows:
14 (i) two percent in the first year of implementation;
15 (ii) three percent in the second year of
16 implementation; and
17 (iii) five percent in the third year of
1 implementation.
2 Section 2. Repeal.
3 All acts and parts of acts are repealed insofar as they are
4 inconsistent with this act.
5 Section 3. Applicability.
6 This act shall apply to those municipalities and school
7 districts imposing an amusement or admissions tax after the
8 effective date of this act.
9 Section 4. Effective date.
10 This act shall take effect immediately.
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