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 specified 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
333.01 Title.
333.02 Definitions.
333.03 Authority to levy and collect tax.
333.04 Imposition and rates of tax.
333.05 Several business locations.
333.06 Determination of gross receipts.
333.07 Returns.
333.08 Payments.
333.09 Assessment of tax; enforcement; appeals.
333.10 Local Tax Hearing Officer.
333.11 Suits for tax; interest and penalties.
333.12 Disposition of tax.
333.13 Prohibited levies.
333.14 Severability.
333.15 Effective date.
333.16 Returns to be confidential.
333.17 Payment under protest.
333.99 Penalty.
Cross-reference:
Business privilege tax exemptions, see Part Three, § 349.13
Statutory reference:
Power to tax, see 53 P.S. §§ 6924.101 et seq.)