PRINTER'S NO. 1528
No. 1298 Session of 2001
INTRODUCED BY DeLUCA, FRANKEL, COSTA, DIVEN, TRELLO, WALKO, COLAFELLA, READSHAW, PETRONE, BEBKO-JONES, MELIO, TANGRETTI AND LESCOVITZ, APRIL 9, 2001
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 9, 2001
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 further providing for the appointment of a single collector 23 of taxes; and making a repeal. 24 The General Assembly of the Commonwealth of Pennsylvania 25 hereby enacts as follows: 26 Section 1. Section 10 of the act of December 31, 1965 27 (P.L.1257, No.511), known as The Local Tax Enabling Act, is 28 amended to read:
1 Section 10. Collection of Taxes.--(a) Administrative 2 Personnel; Joint Agreements.--[Any] Except as provided in 3 subsections (b) and (c), any such political subdivision is 4 hereby authorized to provide by ordinance or resolution for the 5 creation of such bureaus or the appointment and compensation of 6 such officers, clerks, collectors, and other assistants and 7 employes, either under existing departments, or otherwise as may 8 be deemed necessary, for the assessment and collection of taxes 9 imposed under authority of this act. 10 [Any] Except as provided in subsections (b) and (c), any 11 political subdivisions imposing taxes under authority of this 12 act are authorized to make joint agreements for the collection 13 of such taxes or any of them. The same person or agency may be 14 employed by two or more political subdivisions to collect any 15 taxes imposed by them under authority of this act. 16 (b) Single Collector for Earned Income Taxes When Certain 17 School Districts Impose Such Taxes.--[Whenever] Except as 18 provided in subsection (c), whenever a school district of the 19 second, third or fourth class shall be established pursuant to 20 section 296, act of March 10, 1949 (P.L.30), known as the 21 "Public School Code of 1949," added August 8, 1963 (P.L. 564), 22 and such school district shall levy, assess and collect or 23 provide for the levying, assessment and collection of a tax upon 24 earned income, such school district and all cities, boroughs, 25 towns and townships within its geographical limits which levy, 26 assess and collect or provide for the levying, assessment and 27 collection of a tax upon earned income, may on January 1, 1967, 28 or as soon thereafter as the school district shall provide for 29 the levying, assessment and collection of taxes upon earned 30 income, select one person or agency to collect the taxes upon 20010H1298B1528 - 2 -
1 earned income imposed by all such political subdivisions. In 2 selecting such person or agency, each political subdivision 3 shall share in the selection upon a basis agreed upon by each 4 political subdivision, or in the absence of any agreement on the 5 basis of voting according to the proportion that the population 6 of each bears to the entire population of the combined 7 collection district, according to the latest official Federal 8 census, and the majority of such votes cast shall determine the 9 person or agency selected to collect the taxes. The provisions 10 of this paragraph shall not prohibit school districts and other 11 political subdivisions which levy, assess and collect or provide 12 for the levying, assessment and collection of taxes upon earned 13 income, under authority of this act, from selecting the same 14 person or agency to collect such tax upon earned income in an 15 area larger than the geographical limits of a school district 16 established pursuant to section 296 of the "Public School Code 17 of 1949." 18 (c) Single Tax Collector in Certain Home Rule 19 Municipality.--In a municipality having a population of at least 20 forty thousand and less than ninety thousand located in a second 21 class county which municipality has adopted a home rule charter 22 under 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and 23 optional plan government), the person or persons appointed by 24 the board of school directors for the school district in which 25 the municipality is located as collector or collectors of taxes 26 levied by the school district under this act shall also serve as 27 the collector or collectors of taxes levied by the municipality 28 under this act. 29 Section 2. Section 1970.3 of the act of July 28, 1953 30 (P.L.723, No.230), known as the Second Class County Code, is 20010H1298B1528 - 3 -
1 repealed. 2 Section 3. This act shall take effect September 1, 2001. C19L53RZ/20010H1298B1528 - 4 -