PRINTER'S NO. 429
No. 416 Session of 1999
INTRODUCED BY GREENLEAF, FUMO, COSTA, HOLL AND WAUGH,
FEBRUARY 22, 1999
REFERRED TO FINANCE, FEBRUARY 22, 1999
AN ACT
1 Amending the act of May 30, 1984 (P.L.345, No.69), entitled "An
2 act to provide revenue for cities of the first class by
3 authorizing and imposing a tax on persons engaging in certain
4 businesses, professions, occupations, trades, vocations and
5 commercial activities therein; providing for its levy and
6 collection at the option of cities of the first class;
7 conferring and imposing powers and duties on cities of the
8 first class and the collector of city taxes in such cities;
9 and prescribing penalties," providing for an exception.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 3 of the act of May 30, 1984 (P.L.345,
13 No.69), known as the First Class City Business Tax Reform Act,
14 is amended to read:
15 Section 3. Authority to levy and collect tax; use of tax.
16 (a) Authorization.--For the tax year 1985, and annually
17 thereafter, if authorized by the city council of a city of the
18 first class, every city of the first class shall levy and
19 collect an annual tax as provided in this act. This tax shall be
20 in addition to any other tax a city of the first class is
21 empowered to levy and collect under any existing law.
1 (b) Exception.--A city of the first class shall not have the
2 authority to levy and collect the tax under this act from a
3 business entity which does not have a place of business in the
4 city. For the purpose of this subsection, a place of business
5 shall include, but shall not be limited to, an office, factory,
6 workshop, branch or warehouse.
7 (c) Use of tax.--The taxes and penalties collected under the
8 provisions of this act shall be used by the city for general
9 revenue purposes of the city.
10 Section 2. This act shall take effect in 60 days.
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