TITLE FIVE: TAXATION

ARTICLE 331: AMUSEMENT ADMISSION TAX

Editor’s note:

   Act 160 of 1967 removes from Act 511, the Local Tax Enabling Act, the provisions of §§ 4, 5 and 7 of the act relating to annual re-enactment of taxes and specifies that every tax levied under the provisions of the act would continue in force on a calendar or fiscal year basis without annual re-enactment unless the rate of the tax was subsequently changed.

Section

   331.01   Title.

   331.02   Definitions.

   331.03   Establishment of tax.

   331.04   Statutory authority.

   331.05   Permit; application procedure; seal.

   331.06   Procedure for breaking seal (repealed).

   331.07   Collection of tax (repealed).

   331.08   Reports of taxes collected (repealed).

   331.09   Delinquent payment.

   331.10   Tax determination by Director of Finance and Personnel (repealed).

   331.11   Tax use.

   331.12   Duties of Treasurer.

   331.13   Severability.

   331.14   Effective date.

   331.99   Penalty.

Statutory reference:

   Power to tax, see Act 511 (53 P.S. §§ 6921.101 et seq.)