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§ 6926.351. Tax register and local tax withholding register

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 53 P.S. Municipal and Quasi-Municipal CorporationsEffective: June 27, 2006

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 53 P.S. Municipal and Quasi-Municipal Corporations
Part I. General Municipal Law
Chapter 24B-1. Taxpayer Relief Act (Refs & Annos)
Chapter 3. Taxation by School Districts (Refs & Annos)
Subchapter F. Register
Effective: June 27, 2006
53 P.S. § 6926.351
§ 6926.351. Tax register and local tax withholding register
Currentness
(a) General rule.--The Department of Community and Economic Development shall maintain a Tax Register and Local Withholding Tax Register.
(b) Tax Register.--The Department of Community and Economic Development shall maintain a Tax Register, an official continuing register of all county, municipal and school tax rates within this Commonwealth on its publicly accessible Internet website. Information for the Tax Register shall be furnished by each county, municipality and school district to the department as prescribed by the Department of Community and Economic Development. The Department of Community and Economic Development shall continuously update the Tax Register as new and updated information is provided.
(c) Local Withholding Tax Register.--As part of the Tax Register, the Department of Community and Economic Development shall maintain a Local Withholding Tax Register, an official continuing register of all withholding taxes.
(d) Contents of Local Withholding Tax Register.--The Local Withholding Tax Register shall be organized by municipality and shall list all of the following:
(1) Each municipality and coterminous school district.
(2) The effective municipal income tax rate on resident taxpayers.
(3) The effective school district income tax rate on resident taxpayers.
(4) The combined municipal and school district income tax rate on taxpayers residing in each municipality.
(5) The effective income tax rate on resident and nonresident taxpayers working within a municipality.
(6) Whether an income tax is a personal income tax levied under this chapter.
(7) The effective emergency and municipal services tax rate.
(8) The effective school district emergency and municipal services tax rate.
(9) The combined municipal and school district emergency and municipal services tax rate.
(10) The amount of any other withholding tax.
(11) The name, telephone number, address, e-mail address, where available, and Internet website, where available, of the tax officer responsible for administering the collection of the tax and from whom information, forms and copies of regulations are available.
(12) Any other information deemed to be necessary by the Department of Community and Economic Development.
(e) Official release and effective period of tax rates on Local Withholding Tax Register.--On June 15 and December 15 of each year, the Department of Community and Economic Development shall update and officially release withholding tax rates on the Local Tax Withholding Register. Withholding for tax rates released on June 15 shall become effective on July 1. Withholding for tax rates released on December 15 shall become effective on January 1 of the following year. The Department of Community and Economic Development may revise the notification, official release and effective dates of the Local Withholding Tax Register for good cause and with adequate notice.
(f) Information for Local Withholding Tax Register.--Information for the Local Withholding Tax Register shall be furnished by each municipality and school district to the Department of Community and Economic Development as prescribed by the department. The information shall include a copy of the ordinance or resolution enacting, repealing or changing the tax. The Department of Community and Economic Development shall be notified and receive information regarding changes to the Local Withholding Tax Register as follows:
(1) New tax enactments, repeals and changes shall be received by the Department of Community and Economic Development no later than June 1 to require withholding of a new tax, withholding at a new rate or to suspend withholding of such tax effective July 1 of that year. All new tax enactments, repeals and changes received by the Department of Community and Economic Development by June 1 shall be officially released on June 15 and become effective on July 1. Failure of the Department of Community and Economic Development to receive information by June 1 from municipalities and school districts regarding current tax rates, new tax enactments, repeals and changes shall be construed to mean that the information contained in the previous release of the Local Tax Withholding Register is still in force. Information received by the Department of Community and Economic Development after June 1 but before December 1 shall be officially released on December 15.
(2) New tax enactments, repeals and changes shall be received by the Department of Community and Economic Development no later than December 1 to require withholding of a new tax, withholding at a new rate or to suspend withholding of such tax effective January 1 of the following year. All new tax enactments, repeals and changes received by the Department of Community and Economic Development by December 1 shall be officially released on December 15 and become effective on January 1 of the following year. Failure of the Department of Community and Economic Development to receive information by December 1 from municipalities and school districts regarding current tax rates, new tax enactments, repeals and changes shall be construed to mean that the information contained in the previous release of the Local Tax Withholding Register is still in force. Information received by the Department of Community and Economic Development after December 1 but before June 1 shall be officially released on June 15.
(g) Withholding and effect of Local Withholding Tax Register.--Employers shall not be required to withhold from the compensation of their employees or make reports of compensation in connection with any withholding tax that is not officially released on the Local Withholding Tax Register as of June 15 and December 15 of each year or as of August 15, 2006, as provided in subsections (e) and (f). Notwithstanding any law to the contrary, no school district, municipality or tax officer may require any employer to withhold a withholding tax at a rate or amount which is not officially released on the Local Withholding Tax Register. The provisions of this section shall not affect the liability of any taxpayer for taxes lawfully imposed under this act.
(h) Withholding and effect to Tax Register.--An employer may withhold at the most recently available rate on the Tax Register even if the rate is different than the tax rate officially released on the Local Withholding Tax Register as provided in subsections (d) and (e). An employer shall not be required to withhold a tax rate that is not officially released on the Local Withholding Tax Register.

Credits

2006, June 27, P.L. 1873, No. 1 (Spec. Sess. No. 1), § 351, imd. effective.
53 P.S. § 6926.351, PA ST 53 P.S. § 6926.351
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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