53 Pa. Stat. § 42707

Current through Pa Acts 2024-53, 2024-56 through 2024-79
Section 42707 - Taxes
(a)General rule.--Notwithstanding any law to the contrary, a city which is or has been an assisted city that is levying or has been authorized to levy within the previous three fiscal years a local services tax in excess of $52 and a tax on earned income tax in excess of 1% on residents of the city shall be authorized to levy until the termination date:
(1) a local services tax at a rate which does not exceed $156 per year; and
(2) an earned income tax on residents which does not exceed 2%.
(b)Prohibition on commuter tax.--A city which is or has been an assisted city shall not levy a tax or fee on the earned income of nonresidents which is not levied on the date of termination of receivership or on the effective date of this section, whichever is later. Such tax or fee shall not be in excess of the amount authorized in the act of December 31, 1965 (P.L. 1257, No. 511), known as The Local Tax Enabling Act.

53 P.S. § 42707

2018, Oct. 24, P.L. 751, No. 124, § 707, imd. effective.