(a) Continuation of levy.--Notwithstanding section 123(d) of the act of July 10, 1987 (P.L. 246, No. 47), 1 known as the Municipalities Financial Recovery Act, or any other provision of law
to the contrary, a city of the third class in a county of the third class with a population
of at least 48,000 and not more than 52,000 based on the most recent Federal decennial
census as of the effective date of this section may continue to levy the local services
tax at a rate of $156 for 10 years after the effective date of this section.
(b) Ten-year expiration.--After the expiration of the permitted 10-year time period in subsection (a), a city
of the third class subject to this section may levy a local services tax at a rate
not to exceed $104 for a time period not to exceed five years.
(c) Five-year expiration.--After the expiration of the five-year time period in subsection (b), a city of the
third class subject to this section shall adjust the local services tax to the rate
authorized by the act of December 31, 1965 (P.L. 1257, No. 511), 2 known as The Local Tax Enabling Act.
(d) Limitation and prohibition.--A city of the third class subject to this section may continue to levy an earned income
tax on residents which does not exceed 2%, but shall not levy a tax or fee on the
earned income of nonresidents.
(e) Determination.--A city of the third class subject to this section is eligible for a determination
to terminate distressed status in the manner provided under section 255.1 of the Municipalities
Financial Recovery Act. 3
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.