2020 Pennsylvania Consolidated & Unconsolidated Statutes
Act 76 - LOCAL TAX ENABLING ACT - DELEGATION OF TAXING POWERS AND RESTRICTIONS THEREON AND TAX LIMITATIONS

Session of 2020

No. 2020-76

SB 1188

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," in local taxes, further providing for delegation of taxing powers and restrictions thereon and for tax limitations.

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:

Section 1.  Section 301.1(f) of the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, is amended by adding a paragraph to read:

Section 301.1.  Delegation of Taxing Powers and Restrictions Thereon.--* * *

(f)  Such local authorities shall not have authority by virtue of this act:

* * *

(17)  To levy, assess or collect an amusement or admission  tax based on a charge imposed for the movement of passengers by a for-profit railroad that operates as a common carrier of freight subject to the jurisdiction of the United States Surface Transportation Board if the freight constitutes a majority of the movements handled by the railroad measured by both income and volume and the for-profit railroad transports more than 20,000 revenue carloads annually while offering tourist or passenger service.

Section 2.  Section 320 of the act is amended by adding a subsection to read:

Section 320.  Tax Limitations.--* * *

(d)  Local Tax Limitations.--The calculation of the aggregate amount of all taxes imposed under this section shall not include the following:

(1)  Any revenues derived from a tax rate in excess of the tax rates authorized under this chapter which is levied under the act of July 10, 1987 (P.L.246, No.47), known as the "Municipalities Financial Recovery Act," or the act of December 18, 1984 (P.L.1005, No.205), known as the "Municipal Pension Plan Funding Standard and Recovery Act."

(2)  Any revenues derived from the levy of a tax by a home rule municipality in compliance with 53 Pa.C.S. § 2962(b) (relating to limitation on municipal powers).

Section 3.  This act shall take effect in 60 days.

APPROVED--The 23rd day of July, A.D. 2020.

TOM WOLF