PRINTER'S NO. 4326
No. 2857 Session of 2002
INTRODUCED BY DeLUCA, BEBKO-JONES, BELFANTI, BROWNE, CAPPELLI, CAWLEY, M. COHEN, COSTA, DALEY, GABIG, GEORGE, HARHAI, HENNESSEY, HUTCHINSON, JAMES, LAUGHLIN, LUCYK, MARKOSEK, MELIO, READSHAW, ROBERTS, ROONEY, SHANER, STABACK, STEELMAN, SURRA, THOMAS AND YOUNGBLOOD, SEPTEMBER 26, 2002
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, SEPTEMBER 26, 2002
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 exempting members of the armed forces of the United States 23 from the per capita tax. 24 The General Assembly of the Commonwealth of Pennsylvania 25 hereby enacts as follows: 26 Section 1. The introductory paragraph of section 2 of the 27 act of December 31, 1965 (P.L.1257, No.511), known as The Local
1 Tax Enabling Act, amended October 11, 1984 (P.L.885, No.172), is 2 amended to read: 3 Section 2. Delegation of Taxing Powers and Restrictions 4 Thereon.--The duly constituted authorities of the following 5 political subdivisions, cities of the second class, cities of 6 the second class A, cities of the third class, boroughs, towns, 7 townships of the first class, townships of the second class, 8 school districts of the second class, school districts of the 9 third class, and school districts of the fourth class, in all 10 cases including independent school districts, may, in their 11 discretion, by ordinance or resolution, for general revenue 12 purposes, levy, assess and collect or provide for the levying, 13 assessment and collection of such taxes as they shall determine 14 on persons, transactions, occupations, privileges, subjects and 15 personal property within the limits of such political 16 subdivisions, and upon the transfer of real property, or of any 17 interest in real property, situate within the political 18 subdivision levying and assessing the tax, regardless of where 19 the instruments making the transfers are made, executed or 20 delivered or where the actual settlements on such transfer take 21 place. The taxing authority may provide that the transferee 22 shall remain liable for any unpaid realty transfer taxes imposed 23 by virtue of this act. Each local taxing authority may, by 24 ordinance or resolution, exempt any person whose total income 25 from all sources is less than five thousand dollars ($5,000) per 26 annum from the per capita or similar head tax, occupation tax 27 and occupational privilege tax, or earned income tax, or any 28 portion thereof, and may adopt regulations for the processing of 29 claims for exemptions. All members of the armed forces of the 30 United States shall be exempt from the per capita tax. Such 20020H2857B4326 - 2 -
1 local authorities shall not have authority by virtue of this 2 act: 3 * * * 4 Section 2. This act shall take effect in 60 days. G24L53JLW/20020H2857B4326 - 3 -