In local taxes, further providing for delegation of taxing powers and restrictions thereon.
Impact
If passed, HB 1301 will reshape how local authorities can levy and collect taxes, especially concerning admissions taxes related to recreational activities. The bill explicitly prohibits local authorities from collecting amusement or admissions taxes on charges imposed for entry to recreational campgrounds, thereby aligning local taxation practices more closely with state standards. This may have significant implications for cities reliant on such taxes for revenues, as it limits their fiscal flexibility and ability to fund local programs dependent on those funds.
Summary
House Bill 1301 amends the Local Tax Enabling Act in Pennsylvania, specifically focusing on delegating taxing powers and placing restrictions on local authorities. The bill seeks to prevent local governments from imposing certain taxes related to admissions for places of amusement, specifically targeting the sales for these admissions in cities of the third class with specific population ranges. By restricting the ability to levy additional taxes, the bill aims to standardize tax regulations among local governments and prevent discrepancies that may arise due to varied local taxation policies.
Sentiment
The general sentiment around HB 1301 appears to be supportive among those advocating for reduced local taxation discrepancies while potentially contentious among local government officials and entities dependent on such taxes for operational funding. Proponents argue that the bill fosters a more uniform tax structure that benefits businesses and simplifies local governance. In contrast, critics express concern regarding the reduction of local control over taxation decisions, fearing it could hinder local governments' ability to address their unique fiscal needs.
Contention
Notable points of contention around HB 1301 include the debate over local versus state control in taxation. Opponents may argue that the bill infringes on the autonomy of local governments to make fiscal decisions tailored to their communities' needs, particularly in economic contexts where local amusement taxes play a crucial role in city budgets. Moreover, the bill’s specific targeting of recreational campground admissions could lead to debates about fairness and equity in taxation between different sectors of local economies.
In local taxes, further providing for delegation of taxing powers and restrictions thereon, for payroll tax and for limitations on rates of specific taxes and providing for expiration of business gross receipts tax.
Further providing for title of act; providing for local taxes in cities of the first class, for prohibition of tax on certain individuals and for reimbursement of taxes; and making repeals.
Providing for optional property tax elimination; and, in collection of delinquent taxes, further providing for definitions and providing for primary residence.
Further providing for title of act; providing for local taxes in cities of the first class, for prohibition of tax on certain individuals and for reimbursement of taxes; and making repeals.
In collection of delinquent taxes, further providing for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.
In collection of delinquent taxes, repealing provisions relating to notice and further providing for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.