Pennsylvania HB 1424: An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in local taxes, further providing for delegation of taxing powers and restrictions thereon.

Bill Text

PRINTER'S NO. 1653
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 1424
Session of
2025
INTRODUCED BY TAKAC, ZIMMERMAN, BRENNAN, PROBST, HILL-EVANS,
FREEMAN, D. WILLIAMS, CERRATO, SANCHEZ, GIRAL, NEILSON,
CEPEDA-FREYTIZ, SMITH-WADE-EL, COOK, BARTON, RADER, STEHR AND
K.HARRIS, MAY 7, 2025
REFERRED TO COMMITTEE ON TOURISM, RECREATION AND ECONOMIC
DEVELOPMENT, MAY 7, 2025
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.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 301.1(f)(3) of the act of December 31,
1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, is
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amended and the subsection is amended by adding a clause 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:
* * *
(3) Except on sales of admission to places of amusement,
other than on sales of admission to professional baseball events
in a city of the third class with a population of not less than
one hundred six thousand and not more than one hundred seven
thousand based on the 2000 Federal decennial census, or on sales
or other transfers of title or possession of property, to levy,
assess or collect a tax on the privilege of employing such
tangible property as is now or does hereafter become subject to
a State tax[; and for the purposes of this clause, real property
rented for camping purposes shall not be considered a place of
amusement];
* * *
(18) To levy, assess or collect an amusement or admissions
tax on the charge imposed on a guest for the sale of admission
to or for the privilege of admission to a recreational
campground.
Section 2. This act shall take effect in 60 days.
20250HB1424PN1653 - 2 -
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