Pennsylvania Act 1925-405 — MANUFACTURERS CERTAIN TAXES PROHIBITED

Act text

MANUFACTURERS CERTAIN TAXES PROHIBITED
                  Act of May 14, 1925, P.L. 745, No. 405              Cl. 53
                                  AN ACT

     To prevent unfair discrimination against Pennsylvania
        manufacturers by making it unlawful for any municipality to
        levy license taxes or fees against such manufacturers that
        are not levied against non-resident manufacturers.

        Compiler's Note:  Section 2101(37) of Act 69 of 1933 provided
            that Act 405 is repealed insofar as it relates to second
            class townships.
        Compiler's Note:  Section 3501 of Act 331 of 1931 provided
            that Act 405 is repealed insofar as it relates to
            townships of the first class.
        Compiler's Note:  Section 4701 of Act 317 of 1931 provided
            that Act 405 is repealed insofar as it relates to third
            class cities.
        Compiler's Note:  Section 3301 of Act 336 of 1927 provided
            that Act 405 is repealed insofar as it relates to
            boroughs.
        Section 1.  Be it enacted, &c., That it shall be unlawful for
     any city, borough, or incorporated town or township to impose by
     ordinance or exact or collect under the provisions of any
     ordinance heretofore or hereafter enacted any license tax or fee
     upon or from any manufacturer or the agent, representative, or
     employe of any manufacturer who is a resident of the
     Commonwealth for soliciting orders for or for selling any goods,
     merchandise, or wares manufactured within this Commonwealth that
     is not or cannot legally be imposed upon or exacted or collected
     from any manufacturer or dealer or the agent, representative, or
     employe of any manufacturer who is a non-resident of the
     Commonwealth for soliciting orders for or for selling any goods,
     merchandise, or wares manufactured without the Commonwealth.