Bill Text: PA HB2412 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for tax collection committees.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2010-04-12 - Referred to FINANCE [HB2412 Detail]

Download: Pennsylvania-2009-HB2412-Introduced.html

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PRINTER'S NO. 3516
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2412 Session of2010
INTRODUCED BY GOODMAN, STABACK, CARROLL, GROVE, BELFANTI, CALTAGIRONE, DALEY, GILLESPIE, GODSHALL, HORNAMAN, KNOWLES, KOTIK, McCALL, PALLONE, PYLE, READSHAW, ROCK, SIPTROTH, SWANGER AND WANSACZ, APRIL 12, 2010
REFERRED TO COMMITTEE ON FINANCE, APRIL 12, 2010
AN ACT
Amending the act of December 31, 1965 (P.L.1257, No.511),
entitled "An act empowering cities of the second class,
cities of the second class A, cities of the third class,
boroughs, towns, townships of the first class, townships of
the second class, school districts of the second class,
school districts of the third class and school districts of
the fourth class including independent school districts, to
levy, assess, collect or to provide for the levying,
assessment and collection of certain taxes subject to maximum
limitations for general revenue purposes; authorizing the
establishment of bureaus and the appointment and compensation
of officers, agencies and employes to assess and collect such
taxes; providing for joint collection of certain taxes,
prescribing certain definitions and other provisions for
taxes levied and assessed upon earned income, providing for
annual audits and for collection of delinquent taxes, and
permitting and requiring penalties to be imposed and
enforced, including penalties for disclosure of confidential
information, providing an appeal from the ordinance or
resolution levying such taxes to the court of quarter
sessions and to the Supreme Court and Superior Court,"
further providing for tax collection committees.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 505(c) of the act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act, added
July 2, 2008 (P.L.197, No.32), is amended to read:
Section 505. Tax collection committees.
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(c) Voting rights.--
(1) Only a delegate appointed by the governing body of a
political subdivision may represent a political subdivision
at a tax collection committee meeting. If a delegate cannot
be present for a tax collection committee meeting, the
alternate appointed under this section may represent the
political subdivision. Each delegate or alternate shall be
entitled to vote upon any action authorized or required of
the tax collection committee under this chapter.
(2) For the first meeting of the tax collection
committee, actions of the tax collection committee shall be
determined by a majority vote of those delegates present.
Votes shall be weighted among the governing bodies of the
member political subdivisions according to the following
formula: 50% shall be allocated according to the proportional
population of each political subdivision in proportion to the
population of each tax collection district as determined by
the most recent Federal decennial census data and 50% shall
be weighted in direct proportion to income tax revenues
collected in each political subdivision, based on each
political subdivision's most recent annual financial report
submitted to the department or the Department of Education.
For subsequent meetings, votes shall be taken in accordance
with this paragraph unless the bylaws provide otherwise.
(2.1) Upon the effective date of this paragraph, votes
shall no longer be weighted. All votes shall be determined by
a majority vote of delegates present and each vote cast by a
delegate shall equal one vote. If a tax collection committee
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has adopted bylaws providing for a weighted vote, the bylaws
shall be amended to comply with this paragraph.
(3) No later than September 1, 2009, the department
shall calculate the weighted vote for each political
subdivision within each tax collection district based on the
formula specified in paragraph (2). [By July 1 of the year
following the first meeting, and of each year thereafter,
each tax collection committee shall recalculate the weighted
vote unless the bylaws provide for a more frequent
recalculation.
(4) If a political subdivision within the tax collection
district imposes an income tax for the first time, the tax
collection committee shall recalculate the weighted vote or
other method of voting under the bylaws.]
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Section 2. This act shall take effect in 60 days.
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