[1]
Editor's Note: See also Ch. 315, Taxation.
Home Rule Law prohibits any public taxing agency of a home rule municipality to create new subjects of taxation. The power and authority to enact and enforce local tax ordinances upon any subject of taxation are those granted by the General Assembly to third class cities and second, third and fourth class school districts.
The substantive debt limits are those contained in the Local Government Unit Debt Act as established for home rule municipalities.[1]
The authorization to grant municipalities the power to tax, provisions for collection and providing for appeal are established by the General Assembly in the Local Tax Enabling Act, the Act of December 31, 1965, P.L. 1257, No. 511, and all amendments through January 1, 1986.[2]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8001 et seq.
[2]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008, sections of the Local Tax Enabling Act formerly codified in 53 P.S. § 6901 et seq. have been revised and renumbered. See now 53 P.S. § 6924.101 et seq.
[Amended 7-14-2009 by Ord. No. 1822, approved at the 11-13-2009 General Election]
The rate limitation, with the exception of the municipal earned income tax rate, shall be maintained at the rate limit in effect as of that date sixty (60) days prior to the primary election of 1988. These limits shall include additional millage that was imposed with court approval.
Any elective officer of any public agency responsible for compliance with the provisions of this Article and fails in the performance of his duty, shall be subject to Article XXVI of this Charter.