Providing for optional property tax elimination; and, in collection of delinquent taxes, further providing for definitions and providing for primary residence.
Further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.
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 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.
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.
Eliminating school district property taxes; imposing county and school district taxes; establishing the School District Emergency Fund and the School District Property Tax Elimination Fund; consolidating Articles II and III of the Tax Reform Code of 1971; in preliminary provisions relating to sales and use tax, providing for definitions; in taxation generally relating to sales and use tax, providing for exclusions and for transfer to county sales and use tax accounts; in preliminary provisions relating to personal income tax, providing for definitions; and making repeals.