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.

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
 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," in
22      local taxes, further providing for delegation of taxing
23      powers and restrictions thereon.
24      The General Assembly of the Commonwealth of Pennsylvania
25   hereby enacts as follows:
26      Section 1.    Section 301.1(f)(3) of the act of December 31,
27   1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, is
 1   amended and the subsection is amended by adding a clause to
 2   read:
 3      Section 301.1.     Delegation of Taxing Powers and Restrictions
 4   Thereon.--* * *
 5      (f)    Such local authorities shall not have authority by
 6   virtue of this act:
 7      * * *
 8      (3)    Except on sales of admission to places of amusement,
 9   other than on sales of admission to professional baseball events
10   in a city of the third class with a population of not less than
11   one hundred six thousand and not more than one hundred seven
12   thousand based on the 2000 Federal decennial census, or on sales
13   or other transfers of title or possession of property, to levy,
14   assess or collect a tax on the privilege of employing such
15   tangible property as is now or does hereafter become subject to
16   a State tax[; and for the purposes of this clause, real property
17   rented for camping purposes shall not be considered a place of
18   amusement];
19      * * *
20      (18)    To levy, assess or collect an amusement or admissions
21   tax on the charge imposed on a guest for the sale of admission
22   to or for the privilege of admission to a recreational
23   campground.
24      Section 2.     This act shall take effect in 60 days.




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