| |
|
| |
| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
| |
| HOUSE BILL |
|
| |
| |
| INTRODUCED BY HANNA, CALTAGIRONE, FABRIZIO, KORTZ AND MURT, MARCH 23, 2011 |
| |
| |
| REFERRED TO COMMITTEE ON FINANCE, MARCH 23, 2011 |
| |
| |
| |
| 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 tax collection committees. |
23 | The General Assembly of the Commonwealth of Pennsylvania |
24 | hereby enacts as follows: |
25 | Section 1. Section 505(a) of the act of December 31, 1965 |
26 | (P.L.1257, No.511), known as The Local Tax Enabling Act, added |
27 | July 2, 2008 (P.L.197, No.32), is amended and the section is |
28 | amended by adding a subsection to read: |
|
1 | Section 505. Tax collection committees. |
2 | (a) General rule.--Subject to the provisions of [subsection] |
3 | subsections (m) and (n), each tax collection district shall be |
4 | governed by a tax collection committee constituted and operated |
5 | as set forth in this section. Meetings of the tax collection |
6 | committee shall be conducted under 65 Pa.C.S. Ch. 7 (relating to |
7 | open meetings) and the act of June 21, 1957 (P.L.390, No.212), |
8 | referred to as the Right-to-Know Law. |
9 | * * * |
10 | (n) Advisory tax collection committees.--In any county in |
11 | which, on July 1, 2008, there was only one school district and |
12 | each municipality, coterminous with the school district, in the |
13 | county contracted with the same countywide office for the |
14 | collection of its earned income taxes, the county shall not be |
15 | required to establish a tax collection committee that satisfies |
16 | the requirements of this section if the delegate appointed by |
17 | one of the governing bodies of a political subdivision in the |
18 | county would otherwise have had a majority of the voting rights |
19 | under subsection (c). In such county, the municipalities may |
20 | continue to collect their taxes through the countywide office |
21 | and may form an advisory tax collection committee comprised of |
22 | one delegate from each municipality. The advisory tax collection |
23 | committee shall meet at least once annually to review legal and |
24 | audit matters, to provide recommendations and concerns to the |
25 | countywide office and to provide staff for the appeals board. |
26 | Section 2. The amendment of section 505 of the act shall |
27 | apply retroactive to July 2, 2008. |
28 | Section 3. This act shall take effect immediately. |
|