Pennsylvania Act 1953-103 — TAXATION REEXAMINATION OF RETURNS BY SECOND CLASS CITIES

Act text

TAXATION REEXAMINATION OF RETURNS BY SECOND CLASS CITIES
                 Act of Jul. 13, 1953, P.L. 450, No. 103              Cl. 11
                                  AN ACT

     Regulating the reexamination of tax returns and the imposition
        of taxes by cities of the second class in certain cases.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  Whenever a city of the second class adopts an
     ordinance pursuant to the provisions of the act, approved the
     twenty-fifth day of June, one thousand nine hundred forty-seven
     (Pamphlet Laws 1145), entitled, as amended, "An act empowering
     cities of the second class, cities of the second class A, cities
     of the third class, boroughs, towns, townships of the first
     class, townships of the second class, school districts of the
     second class, school districts of the third class and school
     districts of the fourth class to levy, assess, and collect or to
     provide for the levying, assessment and collection of certain
     additional taxes subject to maximum limitations for general
     revenue purposes; authorizing the establishment of bureaus and
     the appointment and compensation of officers and employes to
     assess and collect such taxes; and permitting penalties to be
     imposed and enforced; providing an appeal from the ordinance or
     resolution levying such taxes to the court of quarter sessions
     and to the Supreme Court and Superior Court," and its
     amendments, and a taxpayer is required to file a tax return and
     pay a tax imposed on the value of the annual gross business
     transacted by him, such taxpayer's return shall not be examined
     nor shall an additional tax be imposed on such taxpayer on
     account of any ordinance, rule or regulation which declares
     certain activities to be in a retail business classification and
     which were allowed by the taxing authorities to be included in
     the wholesale business classification in previous returns,
     unless such ordinance, rule or regulation is adopted prior to
     the date such return is required to be filed.