PRINTER'S NO. 574
No. 100 Session of 2003
INTRODUCED BY JUBELIRER, BRIGHTBILL, PICCOLA, RHOADES, DENT,
RAFFERTY, WENGER, KASUNIC, TOMLINSON, ROBBINS, MADIGAN,
M. WHITE, MOWERY, CONTI, WAUGH, THOMPSON, PUNT, HELFRICK,
ERICKSON, WONDERLING AND ARMSTRONG, MARCH 24, 2003
REFERRED TO FINANCE, MARCH 24, 2003
AN ACT
1 Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
2 act relating to the public school system, including certain
3 provisions applicable as well to private and parochial
4 schools; amending, revising, consolidating and changing the
5 laws relating thereto," providing for the imposition and
6 collection of an earned income and net profits tax by school
7 districts after approval by the electors.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. The act of March 10, 1949 (P.L.30, No.14), known
11 as the Public School Code of 1949, is amended by adding an
12 article to read:
13 ARTICLE VI-A
14 TAXATION BY SCHOOL DISTRICTS
15 (a) General Provisions.
16 Section 601-A. Short title of article.
17 This article shall be known and may be cited as the Taxpayer
18 Choice Act.
19 Section 602-A. Definitions.
1 The following words and phrases when used in this article
2 shall have the meanings given to them in this section unless the
3 context clearly indicates otherwise:
4 "Board of school directors." A board of school directors of
5 a school district of the second class, third class or fourth
6 class.
7 "Budgeted revenue." Local tax revenue. The term shall not
8 include revenue from any of the following:
9 (1) Delinquent taxes.
10 (2) Payments in lieu of taxes.
11 (3) The real estate transfer tax.
12 (4) The distribution of the public utility realty tax
13 imposed under Article XI-A of the act of March 4, 1971
14 (P.L.6, No.2), known as the Tax Reform Code of 1971.
15 (5) A mercantile or business privilege tax on gross
16 receipts.
17 (6) An amusement or admissions tax.
18 "Business." As defined in section 301 of the act of March 4,
19 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
20 "Current year." The fiscal year for which a tax is levied.
21 "Department." The Department of Community and Economic
22 Development of the Commonwealth.
23 "Domicile." As defined in section 13 of the act of December
24 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling
25 Act.
26 "Dwelling." A structure used as a place of habitation by a
27 natural person.
28 "Earned income." All of the classes of income defined as
29 earned income in section 13 of the act of December 31, 1965
30 (P.L.1257, No.511), known as The Local Tax Enabling Act.
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1 "Election officials." The county board of elections of a
2 county.
3 "Employer." As defined in section 301 of the act of March 4,
4 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
5 "Farmstead." All buildings and structures on a farm not less
6 than ten contiguous acres in area, not otherwise exempt from
7 real property taxation or qualified for any other abatement or
8 exclusion pursuant to any other law, that are used primarily:
9 (1) to produce or store any farm product produced on the
10 farm for purposes of commercial agricultural production;
11 (2) to house or confine any animal raised or maintained
12 on the farm for the purpose of commercial agricultural
13 production;
14 (3) to store any agricultural supply to be used on the
15 farm in commercial agricultural production; or
16 (4) to store any machinery or equipment used on the farm
17 in commercial agricultural production.
18 This term shall only apply to farms used as the domicile of an
19 owner.
20 "Farmstead property." A property designated as a farmstead
21 by the county in which it is located.
22 "Homestead." A dwelling, including the parcel of land on
23 which the dwelling is located and the other improvements located
24 on the parcel for which any of the following apply:
25 (1) The dwelling is primarily used as the domicile of an
26 owner who is a natural person. The homestead for real
27 property qualifying under this paragraph shall not include
28 the land on which the dwelling is located if the land is not
29 owned by a person who owns the dwelling.
30 (2) The dwelling is a unit in a condominium as the term
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1 is defined in 68 Pa.C.S. § 3103 (relating to definitions) and
2 the unit is primarily used as the domicile of a natural
3 person who is an owner of the unit; or the dwelling is a unit
4 in a cooperative as the term is defined in 68 Pa.C.S. § 4103
5 (relating to definitions) and the unit is primarily used as
6 the domicile of a natural person who is an owner of the unit.
7 The homestead for a unit in a condominium or a cooperative
8 shall be limited to the assessed value of the unit, which
9 shall be determined in a manner consistent with the
10 assessment of real property taxes on those units under 68
11 Pa.C.S. (relating to real and personal property) or as
12 otherwise provided by law. If the unit is not separately
13 assessed for real property taxes, the homestead shall be a
14 pro rata share of the real property.
15 (3) The dwelling does not qualify under paragraphs (1)
16 and (2) and a portion of the dwelling is used as the domicile
17 of an owner who is a natural person. The homestead for real
18 property qualifying under this paragraph shall be the portion
19 of the real property that is equal to the portion of the
20 dwelling that is used as the domicile of an owner.
21 "Homestead property." A property designated as a homestead
22 by the county in which it is located.
23 "Local Tax Enabling Act." The act of December 31, 1965
24 (P.L.1257, No.511), known as The Local Tax Enabling Act.
25 "Local tax revenue." The revenue from taxes actually levied
26 and assessed by a school district. The term does not include
27 interest or dividend earnings, Federal or State grants,
28 contracts or appropriations, income generated from operations or
29 any other source that is not derived from taxes levied and
30 assessed by a school district.
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1 "Municipality." As defined in 1 Pa.C.S. § 1991 (relating to
2 definitions).
3 "Net profits." All of the classes of income defined as net
4 profits in section 13 of the act of December 31, 1965 (P.L.1257,
5 No.511), known as The Local Tax Enabling Act.
6 "Owner." Includes any of the following:
7 (1) A joint tenant or tenant in common.
8 (2) A person who is a purchaser of real property under a
9 contract.
10 (3) A partial owner.
11 (4) A person who owns real property as a result of being
12 a beneficiary of a will or trust or as a result of intestate
13 succession.
14 (5) A person who owns or purchases a dwelling on leased
15 land.
16 (6) A person who holds a life lease in real property
17 previously sold or transferred to another.
18 (7) A person in possession under a life estate.
19 (8) A grantor who has placed the real property in a
20 revocable trust.
21 (9) A member of a cooperative as defined in 68 Pa.C.S. §
22 4103 (relating to definitions).
23 (10) A unit owner of a condominium as defined in 68
24 Pa.C.S. § 3103 (relating to definitions).
25 (11) A partner of a family farm partnership or a
26 shareholder of a family farm corporation as the terms are
27 defined in section 1101-C of the act of March 4, 1971 (P.L.6,
28 No.2), known as the Tax Reform Code of 1971.
29 "Political subdivision." As defined in 1 Pa.C.S. § 1991
30 (relating to definitions).
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1 "Preceding year." The fiscal year before the current year.
2 "Primarily used." Usage of at least 51% of the square
3 footage of a dwelling.
4 "Resident individual." An individual who is domiciled in a
5 school district.
6 "School district." A school district of the second class,
7 third class or fourth class.
8 "Statewide average weekly wage." That amount determined
9 annually for each calendar year by the Department of Labor and
10 Industry under section 105.1 of the act of June 2, 1915
11 (P.L.736, No.338), known as the Workers' Compensation Act.
12 "Succeeding year." The fiscal year following the current
13 year.
14 "Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
15 known as the Tax Reform Code of 1971.
16 "Taxpayer." An individual required under this article to
17 file a tax return or to pay a tax.
18 Section 603-A. Scope and limitations.
19 (a) General rule.--Except as provided in subsection (b) and
20 section 605-A, it is the intent of this article to confer upon
21 each school district the power to levy, assess and collect an
22 earned income and net profits tax as set forth in subdivision
23 (c).
24 (b) Real estate transfer taxes.--This article shall not be
25 construed to affect the power of a school district to levy,
26 assess and collect a real estate transfer tax.
27 (c) Occupation tax.--This article shall not be construed to
28 affect the power of a school district to do any of the
29 following:
30 (1) To elect to place a referendum question on the
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1 ballot pursuant to the act of June 22, 2001 (P.L.374, No.24),
2 known as the Optional Occupation Tax Elimination Act. A
3 school district may place such referendum question on the
4 ballot at the same municipal election as a referendum
5 question placed on the ballot pursuant to subdivision (b).
6 (2) To eliminate its occupation tax pursuant to the
7 Optional Occupation Tax Elimination Act.
8 Section 604-A. Preemption.
9 No act of the General Assembly shall be construed to vacate
10 or preempt any resolution adopted under this article providing
11 for the imposition of a tax by a school district unless the act
12 of the General Assembly expressly vacates or preempts the
13 authority to adopt the resolution.
14 Section 605-A. Certain rates of taxation limited.
15 If a municipality and school district both impose an earned
16 income and net profits tax on the same individual under the
17 Local Tax Enabling Act and the municipality and school district
18 are limited to or have agreed upon a division of the tax rate in
19 accordance with section 8 of the Local Tax Enabling Act, then
20 the municipality that continues to levy the earned income and
21 net profits tax under the Local Tax Enabling Act shall remain
22 subject to that limitation or agreement in the event that the
23 school district opts to impose an earned income and net profits
24 tax under section 621-A.
25 (b) Tax Authorization.
26 Section 611-A. General tax authorization.
27 Subject to sections 613-A and 614-A, each school district may
28 by resolution levy, assess and collect or provide for the
29 levying, assessment and collection of an earned income and net
30 profits tax under subdivision (c).
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1 Section 612-A. Continuity of tax.
2 An earned income and net profits tax levied under the
3 provisions of subdivision (c) shall continue in force on a
4 fiscal year basis without annual reenactment unless the rate of
5 tax is increased or the tax is subsequently repealed.
6 Section 613-A. Adoption of referendum.
7 (a) General rule.--
8 (1) In order to levy an earned income and net profits
9 tax under subdivision (c), a board of school directors shall
10 use the procedures set forth in subsection (b).
11 (2) A board of school directors after making an election
12 to levy an earned income and net profits tax under
13 subdivision (c) may, after a period of at least five full
14 fiscal years, elect under the provisions of subsection (c) to
15 end participation under this subdivision. If the electorate
16 approves a referendum to do so, the board of school directors
17 may not continue to levy an earned income and net profits tax
18 under subdivision (c).
19 (b) Public referendum requirements.--Except as set forth in
20 subsection (d) the following apply:
21 (1) Subject to the notice and hearing requirements of
22 section 626-A, a board of school directors may levy the
23 earned income and net profits tax under subdivision (c) only
24 by obtaining the approval of the electorate of the affected
25 school district in a public referendum at only the municipal
26 election preceding the fiscal year when the earned income and
27 net profits tax will be initially imposed. At the municipal
28 election next occurring after the effective date of this
29 section, each board of school directors shall cause the
30 referendum question required by this section to be submitted
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1 to the electors of the school district.
2 (2) If the board of school directors fails to adopt the
3 resolution required under section 626-A within 90 days
4 preceding the municipal election next occurring after the
5 effective date of this section, the county board of elections
6 shall prepare a referendum question for the school district
7 that provides for an earned income and net profits tax as
8 authorized under subdivision (c) at the maximum rate
9 permitted. At the municipal election next occurring after the
10 effective date of this section, the county board of elections
11 shall cause the referendum question required by this section
12 to be submitted to the electors of the school district.
13 (3) The referendum question shall state the initial rate
14 of the proposed earned income and net profits tax to be
15 levied under subdivision (c), the reason for the tax and the
16 amount of proposed budgeted revenue growth, if any, in the
17 first fiscal year following adoption of the referendum,
18 expressed as a percent increase over the prior year's
19 budgeted revenue. Any increase in budgeted revenue between
20 the first fiscal year following adoption of the referendum
21 and the prior year's budgeted revenue shall not exceed 2%.
22 The question shall be in clear language that is readily
23 understandable by a layperson. For the purpose of
24 illustration, a referendum question may be framed as follows:
25 Do you favor the imposition of an earned income and net
26 profits tax of X% to be used to reduce residential real
27 property taxes by X% by means of a homestead or farmstead
28 exclusion and provide for a one-time revenue increase of
29 X% over the preceding fiscal year?
30 A nonlegal interpretative statement shall accompany the
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1 referendum question in accordance with section 201.1 of the act
2 of June 3, 1937 (P.L.1333, No.320), known as the Pennsylvania
3 Election Code. A board of school directors of a school district
4 in which a referendum under this section has been approved shall
5 not be subject to the provisions of section 614-A for any future
6 increases in the earned income and net profits tax rates
7 authorized under subdivision (c). If the referendum question
8 fails to receive a majority vote pursuant to this section,
9 approval of the electorate under section 614-A shall not be
10 required to levy any tax or increase the rate of any tax which
11 the board of school directors of the affected school district is
12 authorized to levy and increase pursuant to any other act.
13 (c) Public referendum requirements to end participation
14 under this subdivision.--Subject to the notice and public
15 hearing requirements in section 4 of the Local Tax Enabling Act,
16 a board of school directors may elect to end participation under
17 this subdivision in accordance with subsection (a)(2) by
18 obtaining the approval of the electorate of the affected school
19 district in a public referendum at a municipal election.
20 (d) Nonapplicability.--This section shall not apply to any
21 of the following:
22 (1) A school district in which a referendum question
23 under 53 Pa.C.S. § 8703 (relating to adoption of referendum)
24 has been approved and implemented.
25 (2) A school district of the first class.
26 (3) A school district of the first class A.
27 (4) A school district certified as distressed pursuant
28 to section 691 or an education empowerment district pursuant
29 to section 1705-B or 1707-B.
30 Section 614-A. Public referendum requirements for increasing
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1 certain taxes.
2 (a) Applicability.--This section shall apply to the board of
3 school directors of a school district in which a referendum
4 under section 613-A is approved.
5 (b) Prohibitions.--Except as set forth in subsection (f),
6 unless there is compliance with subsection (c), a board of
7 school directors may not do any of the following:
8 (1) Increase the rate of a tax levied for the support of
9 the public schools by more than the percentage increase in
10 the Statewide average weekly wage in the preceding year.
11 (2) Levy a tax for the support of the public schools
12 which was not levied in the fiscal year in which a referendum
13 under section 613-A was approved.
14 (c) Referendum.--
15 (1) In order to take an action under subsection (b)(1),
16 at the primary election immediately preceding the fiscal year
17 in which the proposed tax increase would take effect:
18 (i) a referendum stating the specific rate or rates
19 of the tax increase must be submitted to the electors
20 residing in the school district; and
21 (ii) a majority of the electors voting on the
22 referendum must approve the increase.
23 (2) In order to take an action under subsection (b)(2),
24 at the primary election immediately preceding the fiscal year
25 in which the proposed tax would take effect:
26 (i) a referendum stating the specific tax and rate
27 to be levied must be submitted to the electors residing
28 in the school district; and
29 (ii) a majority of the electors voting on the
30 referendum must approve the tax.
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1 (d) Failure to approve referendum.--
2 (1) If there is no approval under subsection (c)(1)(ii),
3 the board of school directors may approve an increase in the
4 tax rate of not more than the percentage increase in the
5 Statewide average weekly wage in the preceding year.
6 (2) If there is no approval under subsection (c)(2)(ii),
7 the board of school directors may not levy the tax.
8 (e) Exception to general rule.--The provisions of subsection
9 (b)(1) shall not apply to an increase in the rate of any tax
10 levied for the support of the public schools which is less than
11 or equal to the percentage increase in the Statewide average
12 weekly wage in the preceding year. Prior to any increase under
13 this subsection, the board of school directors shall certify to
14 the Department of Education the estimates of local tax rates
15 under this subsection. The Department of Education may, on its
16 own motion or on petition of a person having standing under
17 subsection (h), revise the estimates certified by the board of
18 school directors and reduce the allowable increase in the rate
19 of any tax under this subsection.
20 (f) Referendum exceptions.--The provisions of subsection
21 (b)(1) shall not apply to an increase in the rate of any tax
22 levied for the support of the public schools if the increase is
23 necessary to respond to one or more of the following conditions:
24 (1) To respond to or recover from an emergency or
25 disaster declared pursuant to 35 Pa.C.S. § 7301 (relating to
26 general authority of Governor) or 75 Pa.C.S. § 6108 (relating
27 to power of Governor during emergency), only for the duration
28 of the emergency or disaster and for the costs of the
29 recovery from the emergency or disaster.
30 (2) To implement a court order or an administrative
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1 order from a Federal or State agency that requires the
2 expenditure of funds that exceed current available revenues,
3 provided that the rate increase is rescinded following
4 fulfillment of the court order or administrative order.
5 (3) (i) To pay interest and principal on any
6 indebtedness incurred under 53 Pa.C.S. Pt. VII Subpt. B
7 (relating to indebtedness and borrowing) prior to the
8 effective date of this section, provided that in no case
9 may the school district incur additional debt under this
10 paragraph, except for the refinancing of existing debt,
11 including the payment of costs and expenses related to
12 such refinancing and the establishment or funding of
13 appropriate debt service reserves and provided further
14 that the increase is rescinded following the final
15 payment of interest and principal.
16 (ii) The exception provided under this paragraph may
17 not be used in lieu of the referendum under subsection
18 (c)(2) to pay for costs which could not be financed by
19 the issuance of debt under 53 Pa.C.S. (relating to
20 municipalities generally).
21 (4) To respond to conditions that pose an immediate
22 threat of serious physical harm or injury to the students,
23 staff or residents of the school district, but only until the
24 conditions causing the threat have been fully resolved.
25 (5) Special purpose tax levies approved by the
26 electorate.
27 (6) (i) To maintain per-student local tax revenue in
28 the school district at an amount not exceeding the amount
29 of per-student local tax revenue at the level of the
30 preceding year, adjusted for the percentage increase in
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1 the Statewide average weekly wage.
2 (ii) This paragraph shall apply only if the
3 percentage growth in average daily membership in the
4 school district between the current fiscal year and the
5 third fiscal year immediately preceding the current
6 fiscal year exceeds 10%. For the purposes of this
7 paragraph, per-student local tax revenue shall be
8 determined by dividing local tax revenue by average daily
9 membership.
10 (g) Court action.--Prior to the imposition of the tax
11 increase under subsection (f)(1), (2), (4) or (6), approval by
12 the court of common pleas in the judicial district in which the
13 administrative office of the school district is located must be
14 obtained. The board of school directors shall publish in a
15 newspaper of general circulation a notice of its intent to file
16 an action under this subsection at least one week prior to the
17 filing of the petition. The board of school directors shall also
18 publish in a newspaper of general circulation notice, as soon as
19 possible following notification from the court that a hearing
20 has been scheduled, stating the date, time and place of the
21 hearing on the petition. The following shall apply to any
22 proceedings instituted under this subsection:
23 (1) The board of school directors must prove by clear
24 and convincing evidence the necessity for the tax increase.
25 (2) The board of school directors must prove by clear
26 and convincing evidence that there are no assets or other
27 feasible alternatives available to the school district.
28 (3) The court shall determine the appropriate duration
29 of the increase and may retain continuing jurisdiction. The
30 court may, on its own motion or on petition of an interested
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1 party, revoke approval for or order rescission of a tax
2 increase.
3 (h) Standing.--A person shall have standing as a party to a
4 proceeding under this section as long as the person resides
5 within or pays real property taxes to the taxing jurisdiction of
6 the board of school directors instituting the action.
7 Section 615-A. Property tax limits on reassessment.
8 After any county makes a countywide revision of assessment of
9 real property at values based upon an established predetermined
10 ratio as required by law or after any county changes its
11 established predetermined ratio, a board of school directors in
12 a school district in which a referendum under section 613-A has
13 been approved, which after the effective date of this section
14 for the first time levies its real estate taxes on that revised
15 assessment or valuation, shall for the first year reduce its tax
16 rate, if necessary, for the purpose of having the percentage
17 increase in taxes levied for that year against the real
18 properties contained in the duplicate for the preceding year be
19 less than or equal to the percentage increase in the Statewide
20 average weekly wage for the preceding year notwithstanding the
21 increased valuations of such properties under the revised
22 assessment. For the purpose of determining the total amount of
23 taxes to be levied for the first year, the amount to be levied
24 on newly constructed buildings or structures or on increased
25 valuations based on new improvements made to existing houses
26 need not be considered. The tax rate shall be fixed for that
27 year at a figure which will accomplish this purpose. The
28 provisions of section 614-A shall apply to increases in the tax
29 rate above the limits provided in this section.
30 (c) Earned Income and Net Profits Tax.
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1 Section 621-A. Authorization.
2 A board of school directors may levy, assess and collect a
3 tax on the earned income and net profits of resident individuals
4 of the school district at a rate determined by the board of
5 school directors, which rate may not exceed the rate required to
6 provide an exclusion for farmstead property and an exclusion for
7 homestead property equal to the maximum exclusion under 53
8 Pa.C.S. § 8586 (relating to limitations), rounded to the nearest
9 tenth of a percent. The exclusion for farmstead property granted
10 under this section shall not exceed the amount granted for the
11 exclusion for homestead property.
12 Section 622-A. Collections.
13 A board of school directors imposing a tax under section 621-
14 A shall designate the tax officer who is appointed under section
15 10 of the Local Tax Enabling Act, or otherwise by law, as the
16 collector of the earned income and net profits tax. In the
17 performance of the tax collection duties under this subdivision,
18 the designated tax officer shall have all the same powers,
19 rights, responsibilities and duties for the collection of the
20 taxes which may be imposed under the Local Tax Enabling Act, 53
21 Pa.C.S. Ch. 84, Subch. C (relating to local taxpayers bill of
22 rights) or as otherwise provided by law.
23 Section 623-A. Credits.
24 (a) General rule.--The provisions of section 14 of the Local
25 Tax Enabling Act shall be applied by a board of school directors
26 to determine any credits under the provisions of this
27 subdivision for a tax imposed under section 621-A.
28 (b) Tax credit.--Notwithstanding any other provisions of law
29 to the contrary, payment of a tax on salaries, wages,
30 commissions or other compensation to a school district by
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1 residents of the school district shall be credited and paid to
2 the school district of residence and allowed as a deduction from
3 the liability of the taxpayer for any other tax on salaries,
4 wages, commissions or other compensation imposed by a city of
5 the first class under the authority of the act of August 5, 1932
6 (Sp.Sess., P.L.45, No.45), referred to as the Sterling Act.
7 Section 624-A. Earned income and net profits tax exemption.
8 A school district that imposes a tax under section 621-A may
9 exempt from the payment of that tax any person whose total
10 income from all sources is less than $7,500.
11 Section 625-A. Rules and regulations.
12 A tax imposed under section 621-A shall be subject to all
13 regulations adopted under section 13 of the Local Tax Enabling
14 Act. A school district may adopt regulations for the processing
15 of claims for credits or exemptions under sections 623-A and
16 624-A.
17 Section 626-A. Procedure and administration.
18 In order to levy a tax under section 621-A, the board of
19 school directors shall adopt a resolution which shall refer to
20 this subdivision prior to placing a referendum question on the
21 ballot under section 613-A. Prior to adopting a resolution
22 imposing a tax under section 621-A, the board of school
23 directors shall give public notice of its intent to adopt the
24 resolution in the manner provided by section 4 of the Local Tax
25 Enabling Act and shall conduct at least one public hearing
26 regarding the proposed adoption of the resolution.
27 Section 627-A. Disposition of earned income and net profits tax
28 revenue.
29 The disposition of revenue from a tax or an increase in the
30 rate of a tax imposed by school districts under section 621-A
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1 shall occur in the following manner:
2 (1) For the fiscal year of implementation of a newly
3 imposed income tax, all earned income and net profits tax
4 revenue received by a school district shall be used to
5 provide for an increase in budgeted revenues over the
6 preceding fiscal year in accordance with the amount specified
7 in the referendum question approved by the voters under
8 section 613-A and to reduce the school district real property
9 tax by means of an exclusion for farmstead property and
10 homestead property pursuant to section 621-A.
11 (2) For the fiscal year of implementation of an increase
12 in the rate of the existing tax imposed under section 621-A,
13 all revenue received by a school district directly
14 attributable to the increased rate shall be used to reduce
15 the school district real property tax by means of an
16 exclusion for farmstead property and homestead property
17 pursuant to section 621-A.
18 (d) Register.
19 Section 691-A. Register for taxes.
20 (a) General rule.--The department shall maintain an official
21 continuing register supplemented annually of all earned income
22 and net profits taxes levied under subdivision (c).
23 (b) Contents of register.--The register shall list:
24 (1) The school districts levying the tax.
25 (2) The rate of tax as stated in the resolution levying
26 the tax.
27 (3) The rate on taxpayers.
28 (4) The name and address of the official responsible for
29 administering the collection of the tax and from whom
30 information, forms and copies of regulations are available.
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1 Section 692-A. Information for register.
2 Information for the register shall be furnished by the school
3 district to the department as prescribed by the department. The
4 information must be received by the department no later than
5 July 15 of each year to show new tax enactments, repeals and
6 changes. Failure to comply with the filing date may result in
7 the omission of the tax levy from the register for that year.
8 Failure of the department to receive information of taxes
9 continued without change may be construed by the department to
10 mean that the information contained in the previous register
11 remains in force.
12 Section 693-A. Availability and effective period of register.
13 The register, with such annual supplements as may be required
14 by new tax enactments, repeals or changes, shall be available
15 upon request no later than August 15 of each year. The effective
16 period for each register shall be from July 1 of the year in
17 which it is issued to June 30 of the following year.
18 Section 694-A. Effect of nonfiling.
19 Employers shall not be required by any ordinance to withhold
20 from the compensation of their employees any local earned income
21 and net profits tax imposed under subdivision (c) which is not
22 listed in the register or to make reports of compensation in
23 connection with taxes not so listed. If the register is not
24 available by August 15, the register of the previous year shall
25 continue to be effective for an additional period of not more
26 than one year.
27 Section 695-A. Effect of subdivision on liability of taxpayer.
28 The provisions of this subdivision shall not be construed to
29 affect the liability of any taxpayer for taxes lawfully imposed
30 under subdivisions (b) and (c).
20030S0100B0574 - 19 -
1 Section 3. This act shall take effect in 60 days.
B21L24DMS/20030S0100B0574 - 20 -