Bill Text: PA HB721 | 2013-2014 | Regular Session | Introduced
Bill Title: Further providing for delegation of taxing powers and restrictions.
Spectrum: Partisan Bill (Republican 10-0)
Status: (Introduced - Dead) 2013-06-29 - Re-committed to APPROPRIATIONS [HB721 Detail]
Download: Pennsylvania-2013-HB721-Introduced.html
| PRINTER'S NO. 810 |
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. | 721 | Session of 2013 |
INTRODUCED BY BENNINGHOFF, AUMENT, BLOOM, GABLER, GILLEN, GROVE, C. HARRIS, METCALFE AND SWANGER, FEBRUARY 13, 2013
REFERRED TO COMMITEE ON FINANCE, FEBRUARY 13, 2013
AN ACT
1Amending the act of December 31, 1965 (P.L.1257, No.511),
2entitled "An act empowering cities of the second class,
3cities of the second class A, cities of the third class,
4boroughs, towns, townships of the first class, townships of
5the second class, school districts of the second class,
6school districts of the third class and school districts of
7the fourth class including independent school districts, to
8levy, assess, collect or to provide for the levying,
9assessment and collection of certain taxes subject to maximum
10limitations for general revenue purposes; authorizing the
11establishment of bureaus and the appointment and compensation
12of officers, agencies and employes to assess and collect such
13taxes; providing for joint collection of certain taxes,
14prescribing certain definitions and other provisions for
15taxes levied and assessed upon earned income, providing for
16annual audits and for collection of delinquent taxes, and
17permitting and requiring penalties to be imposed and
18enforced, including penalties for disclosure of confidential
19information, providing an appeal from the ordinance or
20resolution levying such taxes to the court of quarter
21sessions and to the Supreme Court and Superior Court,"
22further providing for delegation of taxing powers and
23restrictions.
24The General Assembly of the Commonwealth of Pennsylvania
25hereby enacts as follows:
26Section 1. Section 301.1(f) of the act of December 31, 1965
27(P.L.1257, No.511), known as The Local Tax Enabling Act, is
28amended by adding a clause to read:
1Section 301.1. Delegation of Taxing Powers and Restrictions
2Thereon.--* * *
3(f) Such local authorities shall not have authority by
4virtue of this act:
5* * *
6(11.1) To increase the scope of a business privilege tax by
7levying, assessing or collecting a business privilege tax on
8business activities conducted outside the geographic boundaries
9of the local taxing jurisdiction that were not taxed prior to
10the effective date of this clause.
11* * *
12Section 2. This act shall take effect in 60 days.
