PRIOR PRINTER'S NO. 1528 PRINTER'S NO. 4291
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
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF REPRESENTATIVES, AS AMENDED, SEPTEMBER 23, 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 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
1 amended to read: 2 Section 10. Collection of Taxes.--(a) Administrative 3 Personnel; Joint Agreements.--[Any] Except as provided in 4 subsections (b) and (c), any such political subdivision is 5 hereby authorized to provide by ordinance or resolution for the 6 creation of such bureaus or the appointment and compensation of 7 such officers, clerks, collectors, and other assistants and 8 employes, either under existing departments, or otherwise as may 9 be deemed necessary, for the assessment and collection of taxes 10 imposed under authority of this act. 11 [Any] Except as provided in subsections (b) and (c), any 12 political subdivisions imposing taxes under authority of this 13 act are authorized to make joint agreements for the collection 14 of such taxes or any of them. The same person or agency may be 15 employed by two or more political subdivisions to collect any 16 taxes imposed by them under authority of this act. 17 (b) Single Collector for Earned Income Taxes When Certain 18 School Districts Impose Such Taxes.--[Whenever] Except as 19 provided in subsection (c), whenever a school district of the 20 second, third or fourth class shall be established pursuant to 21 section 296, act of March 10, 1949 (P.L.30), known as the 22 "Public School Code of 1949," added August 8, 1963 (P.L. 564), 23 and such school district shall levy, assess and collect or 24 provide for the levying, assessment and collection of a tax upon 25 earned income, such school district and all cities, boroughs, 26 towns and townships within its geographical limits which levy, 27 assess and collect or provide for the levying, assessment and 28 collection of a tax upon earned income, may on January 1, 1967, 29 or as soon thereafter as the school district shall provide for 30 the levying, assessment and collection of taxes upon earned 20010H1298B4291 - 2 -
1 income, select one person or agency to collect the taxes upon 2 earned income imposed by all such political subdivisions. In 3 selecting such person or agency, each political subdivision 4 shall share in the selection upon a basis agreed upon by each 5 political subdivision, or in the absence of any agreement on the 6 basis of voting according to the proportion that the population 7 of each bears to the entire population of the combined 8 collection district, according to the latest official Federal 9 census, and the majority of such votes cast shall determine the 10 person or agency selected to collect the taxes. The provisions 11 of this paragraph shall not prohibit school districts and other 12 political subdivisions which levy, assess and collect or provide 13 for the levying, assessment and collection of taxes upon earned 14 income, under authority of this act, from selecting the same 15 person or agency to collect such tax upon earned income in an 16 area larger than the geographical limits of a school district 17 established pursuant to section 296 of the "Public School Code 18 of 1949." 19 (c) Single Tax Collector in Certain Home Rule 20 Municipality.--In a municipality having a population UNDER THE <-- 21 2000 FEDERAL DECENNIAL CENSUS of at least forty thousand and 22 less than ninety thousand located in a second class county which 23 municipality has adopted a home rule charter under 53 Pa.C.S. 24 Pt. III Subpt. E (relating to home rule and optional plan 25 government), the person or persons appointed by the board of 26 school directors for the school district in which the 27 municipality is located as collector or collectors of taxes 28 levied by the school district under this act shall also serve as 29 the collector or collectors of taxes levied by the municipality 30 under this act. 20010H1298B4291 - 3 -
1 Section 2. Section 1970.3 of the act of July 28, 1953
2 (P.L.723, No.230), known as the Second Class County Code, is
3 repealed.
4 Section 3. This act shall take effect September 1, 2001 <--
5 JANUARY 1, 2003. <--
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