reglab/housing_qa huggingface dataset:
53 PA Cons Stat § 8865 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8865 - Assessment of occupations

§ 8865. Assessment of occupations.   (a) Occupation taxes.--In accordance with the act of August 9, 1955 (P.L.323, No.130), known as The County Code, the county commissioners in counties of the fourth through eighth classes may by resolution levy a tax on trades, occupations, professions and persons who follow no occupation or calling.  (b) List of taxables.--  (1) The county assessment office shall provide a listing each year to the county commissioners of all taxable persons within the county. This list shall set forth the following information for each taxable person: (i) Full name and street address. (ii) Respective municipality and school district. (iii) Occupation. (2) If a taxable person resides in a house which does not have a street number address, then an address as definite as possible shall be given. The county assessment office shall accept the substitute address of any person certified by the Office of Victim Advocate as eligible to participate in the address confidentiality program pursuant to 23 Pa.C.S. Ch. 67 (relating to domestic and sexual violence victim address confidentiality). (3) A county assessment office shall not be required to maintain an occupation tax assessment roll if no taxing district in the county levies an occupation tax.  (c) Exemption.--Except where a higher exemption level is specified in law, each county, city, borough, incorporated town, township and school district may, by ordinance or resolution, exempt any person whose total income from all sources is less than $12,000 per year from its per capita or similar head tax and occupation tax, or any portion thereof. Each taxing authority may adopt regulations for the processing of claims for the exemption.    Cross References. Section 8865 is referred to in section 8844 of this title.
53 PA Cons Stat § 8866 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8866 - Limitation on rates of specific taxes

§ 8866. Limitation on rates of specific taxes.  No taxes levied under the provisions of this chapter or section 8402(c) (relating to scope and limitations) shall be levied by any taxing district on admissions to automobile racing facilities with a seating capacity of more than 25,000 and a continuous race area of one mile or more in excess of the percent collected as of January 1, 2002. The tax base upon which the tax shall be levied shall not exceed 40% of the cost of admission to an automobile racing facility.
53 PA Cons Stat § 8867 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8867 - Prohibition on certain levies

§ 8867. Prohibition on certain levies.  Notwithstanding the provisions of this chapter, the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, or section 8402(c) (relating to scope and limitations), no taxing district shall levy, assess or collect a tax on admissions to ski facilities after December 1, 2002.
53 PA Cons Stat § 8868 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8868 - Optional use by cities

§ 8868. Optional use by cities.   (a) Election.--A city in any county to which this chapter applies may, by adopting an ordinance, elect to become subject to this chapter. A copy of the ordinance approved by the mayor, or other comparable official if so required under an optional form of government or home rule charter, and duly certified, accompanied by a statement of the vote thereon, with the names of the members of council voting for and against the ordinance, shall be forwarded to and filed in the office of the Secretary of the Commonwealth, and, when so filed, the Governor shall under the great seal of the Commonwealth certify the acceptance of the provisions of this chapter which certificate shall be recorded among the minutes of the council and in the office for the recording of deeds in the proper county. A city that has previously opted to become subject to the act of May 21, 1943 (P.L.571, No.254), known as The Fourth to Eighth Class and Selective County Assessment Law, or the act of June 26, 1931 (P.L.1379, No.348), referred to as the Third Class County Assessment Board Law, shall continue to be subject to this chapter.  (b) Result.--Upon becoming subject to this chapter in accordance with subsection (a), the property and persons subject to and exempt from taxation in the city for city and school purposes shall be designated in accordance with this chapter, and the assessment and valuation thereof shall be done only in accordance with this chapter and by the officers designated in this chapter. If a city in accepting the provisions of this chapter elects by ordinance to adopt an established predetermined ratio different from that used by the county, then the city shall apply the ratio selected to the actual valuation supplied by the county to determine assessed value for tax purposes. The established predetermined ratio selected by the city, if different from the ratio selected by the county, may be set at any value up to and including the actual valuation supplied by the county.  (c) Alternate ratio.--If a city accepts this chapter in accordance with subsection (a), all the provisions thereof shall apply to the city except that a city may, by ordinance, elect to adopt an established predetermined ratio different from that used by the county.    References in Text. The act of May 21, 1943 (P.L.571, No.254), known as The Fourth to Eighth Class and Selective County Assessment Law, referred to in subsec. (a), was repealed by the act of October 27, 2010 (P.L.895, No.93). The subject matter is now contained in Chapter 88 of this title.  Cross References. Section 8868 is referred to in section 8801 of this title.
53 PA Cons Stat § 8921 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 89 - Payment and Collection of Taxes|Section 8921 - Confidentiality of tax information

§ 8921. Confidentiality of tax information.   (a) General rule.--Any information gained by a city of the first class as a result of a tax audit, tax return, tax report, investigation of tax liability, administrative hearing regarding tax liability or verification with respect to tax liability shall be confidential tax information. It shall be unlawful, except for official purposes or as provided by law, for an officer, employee or agent of a city of the first class to: (1) Divulge or make known in any manner any confidential information gained in any such return, investigation, hearing or verification to any person. (2) Permit confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person. (3) Print, publish or make known in any manner any confidential tax information.  (b) Penalty.--A person who violates subsection (a) commits a misdemeanor of the third degree and shall, upon conviction, be ordered to pay a fine of not more than $2,500 and costs or to a term of imprisonment for not more than one year, or both. If the person is an officer or employee of the city, the officer or employee shall be dismissed from office or discharged from employment.
53 PA Cons Stat § 9111 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 91 - Municipal Pensions|Section 9111 - Scope of subchapter

§ 9111. Scope of subchapter.  This subchapter shall apply to pensions in cities of the second class.
53 PA Cons Stat § 9112 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 91 - Municipal Pensions|Section 9112 - Deposits of certain proceeds

§ 9112. Deposits of certain proceeds.  Notwithstanding the provisions of section 902(a)(2) of the act of December 18, 1984 (P.L.1005, No.205), known as the Municipal Pension Plan Funding Standard and Recovery Act, in order to exercise the additional taxing authority granted under that section, net proceeds of the lease or sale of a city of a second class' parking authority garages must be deposited as follows: (1) into the city's municipal pension system fund; or (2) with the Pennsylvania Municipal Retirement System and credited to the city's account in the event the administration of the city's municipal pension system fund has been transferred to the Pennsylvania Municipal Retirement System under section 902(c) of the Municipal Pension Plan Funding Standard and Recovery Act.
53 PA Cons Stat § 9113 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 91 - Municipal Pensions|Section 9113 - Timing of transfer of administration of pension system fund

§ 9113. Timing of transfer of administration of pension system fund.  Notwithstanding the provisions of section 902(c) of the act of December 18, 1984 (P.L.1005, No.205), known as the Municipal Pension Plan Funding Standard and Recovery Act, if the administration of a city of the second class' municipal pension system fund is to be transferred to the Pennsylvania Municipal Retirement System under that section, the transfer shall be accomplished by October 30, 2011.
54 PA Cons Stat § 101 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 1 - General Provisions|Section 101 - Definitions

§ 101. Definitions. Subject to additional definitions contained in subsequent provisions of this title which are applicable to specific provisions of this title, the following words and phrases when used in this title shall have, unless the context clearly indicates otherwise, the meanings given to them in this section:  "Department." The Department of State of the Commonwealth.  "Domestic corporation." A corporation incorporated under the laws of this Commonwealth.  "Domestic corporation not-for-profit." A domestic corporation not incorporated for a purpose or purposes involving pecuniary profit, incidental or otherwise.  "Officially publish." The meaning specified in 15 Pa.C.S. § 1103 (relating to definitions) except that the county of publication shall be as specified in this title.  "Qualified foreign corporation." A corporation incorporated under any laws other than those of this Commonwealth that is authorized to do business in this Commonwealth under either 15 Pa.C.S. Ch. 41 (relating to foreign business corporations) or Ch. 61 (relating to foreign nonprofit corporations).  "Verified statement." A document filed under this title containing statements of fact and a statement by the signatory that it is made subject to the penalties of 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities).  (Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989; July 9, 2013, P.L.476, No.67, eff. 60 days)    2013 Amendment. Act 67 amended the def. of "domestic corporation not-for-profit."
54 PA Cons Stat § 102 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 1 - General Provisions|Section 102 - Functions and powers of Department of State

§ 102. Functions and powers of Department of State.  Subchapter B of Chapter 1 of Title 15 (relating to functions and powers of Department of State) shall be applicable to filings in and the functions of the Department of State under this title.
54 PA Cons Stat § 103 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 1 - General Provisions|Section 103 - Execution of documents

§ 103. Execution of documents.   (a) General rule.--Any document filed in the Department of State under this title by a corporation may be executed on behalf of the corporation by any one duly authorized officer thereof. The corporate seal may be affixed and attested, but the affixation and attestation of the corporate seal shall not be necessary for the due execution of any filing by a corporation under this title.  (b) Cross reference.--See 15 Pa.C.S. § 135 (relating to requirements to be met by filed documents).  (Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989)    1988 Amendment. Act 177 added section 103.  Cross References. Section 103 is referred to in section 311 of this title.
54 PA Cons Stat § 301 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 3 - Fictitious Names|Section 301 - Short title of chapter

§ 301. Short title of chapter. This chapter shall be known and may be cited as the "Fictitious Names Act."
54 PA Cons Stat § 302 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 3 - Fictitious Names|Section 302 - Definitions

§ 302. Definitions. (a) Definitions.--The following words and phrases when used in this chapter shall have, unless the context clearly indicates otherwise, the meanings given to them in this section:  "Business." Any commercial or professional activity.  "Entity." Any individual or any corporation, association, partnership, joint-stock company, business trust, syndicate, joint adventureship or other combination or group of persons, regardless of whether it is organized or formed under the laws of this Commonwealth or any other jurisdiction.  "Fictitious name." Any assumed or fictitious name, style or designation other than the proper name of the entity using such name. The term includes a name assumed by a general partnership, syndicate, joint adventureship or similar combination or group of persons.  "Proper name." When used with respect to an association of a type listed in the following paragraphs, the term means the name set forth in:  (1) the public organic record, for a domestic filing association; (2) the statement of registration, for a limited liability partnership; (3) (Deleted by amendment). (4) the statement of election, for an electing partnership; (5) (Deleted by amendment). (6) (Deleted by amendment). (7) (Deleted by amendment). (8) (Deleted by amendment). (9) the statement of registration of a foreign registered association under 15 Pa.C.S. § 412(a)(1)(i) (relating to foreign registration statement) or, if that name does not comply with 15 Pa.C.S. § 202 (relating to requirements for names generally), the name set forth in the statement under 15 Pa.C.S. § 412 (a)(1)(ii).  (b) Other defined terms.--The definitions in 15 Pa.C.S. § 102 (relating to definitions) apply to this title except to the extent they are inconsistent with the provisions of this title.  (June 22, 2000, P.L.356, No.43, eff. 60 days; June 22, 2001, P.L.418, No.34, eff. 60 days; Oct. 22, 2014, P.L.2640, No.172, eff. July 1, 2015)
54 PA Cons Stat § 303 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 3 - Fictitious Names|Section 303 - Scope of chapter

§ 303. Scope of chapter. (a) Voluntary registration.--Any one or more entities may elect to register a fictitious name under this chapter for the purpose of establishing a public record of their relationship to any business or other activity carried on under or through such fictitious name.  (b) Mandatory registration.-- (1) Except as provided in paragraph (2), any entity which either alone or in combination with any other entity conducts any business in this Commonwealth under or through any fictitious name shall register the fictitious name under this chapter and shall amend such registration whenever necessary to maintain the accuracy of the information disclosed thereby.  (2) Paragraph (1) shall not apply to any: (i) Nonprofit or professional activities. (ii) Activities which are expressly or impliedly prohibited by law from being carried on under a fictitious name.  (iii) (Deleted by amendment). (iv) Unincorporated association. (v) (Deleted by amendment). (vi) (Deleted by amendment). (vii) (Deleted by amendment). (viii) (Deleted by amendment). (c) Other restrictions unaffected.--The registration of a fictitious name under this chapter shall not be a defense to any action or proceeding brought to enforce any law which expressly or impliedly prohibits any activity from being carried on under a fictitious name.  (d) Effect of registration.--The registration of a name under this chapter does not render the name unavailable for use by another entity.  (Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989; Dec. 7, 1994, P.L.703, No.106, eff. 60 days; June 22, 2000, P.L.356, No.43, eff. 60 days; Oct. 22, 2014, P.L.2640, No.172, eff. July 1, 2015)    2014 Amendment. Act 172 added subsec. (d).  2000 Amendment. Act 43 deleted subsec. (b)(2)(iii), (v), (vi), (vii) and (viii).  1988 Amendment. Act 177 amended subsec. (b)(2).
54 PA Cons Stat § 304 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 3 - Fictitious Names|Section 304 - Effect of registration under prior statutes

§ 304. Effect of registration under prior statutes.  Fictitious names registered under the former provisions of the following statutes shall be deemed to be registered under this chapter: Act of June 28, 1917 (P.L.645, No.227), relating to individual fictitious names. Act of May 24, 1945 (P.L.967, No.380), referred to as the Fictitious Name Act. Act of July 11, 1957 (P.L.783, No.374), known as the "Fictitious Corporate Name Act."
54 PA Cons Stat § 312 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 3 - Fictitious Names|Section 312 - Amendment

§ 312. Amendment.   (a) General rule.--A fictitious name registration under this chapter may be amended by filing in the department an application for amendment of fictitious name registration, which shall be executed as provided in subsection (b), and shall set forth: (1) The fictitious name as theretofore registered. (2) An identification of the last preceding filing in the department with respect to the fictitious name. (3) The amendment, which may change the fictitious name, add or withdraw or reflect a change in name of a party to the registration, or otherwise revise the filing, and which shall revise any information set forth in preceding filings which has become inaccurate, and which shall restate in full all such information as so revised. (4) A statement that the amendment, without reference to any preceding filing, sets forth all information with respect to the fictitious name which would be required in an original filing under the Fictitious Names Act. (5) Such other information necessary to the administration of this chapter as the department may specify by regulation.  (b) Execution.--The application for amendment may be executed: (1) in the same manner as an original application for registration of a fictitious name, including any party who is thereby withdrawing; or (2) by the agent or agents designated pursuant to section 311(c) (relating to agent for effecting amendments) or subsection (a)(3) and by any additional party to such registration.  (c) Required approvals.--Section 311(f) (relating to required approvals) shall be applicable to any amendment which effects a change in the fictitious name as theretofore registered.  (d) Cross reference.--See 15 Pa.C.S. § 134 (relating to docketing statement).  (Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989)    1988 Amendment. Act 177 added subsec. (d).
54 PA Cons Stat § 313 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 3 - Fictitious Names|Section 313 - Cancellation or withdrawal

§ 313. Cancellation or withdrawal.   (a) General rule.--A fictitious name registration under this chapter may be cancelled, or a party to such a registration may withdraw therefrom, by filing in the department an application for cancellation of fictitious name registration or an application for withdrawal from fictitious name registration, as the case may be, which shall be executed as provided in subsection (b), and shall set forth: (1) The fictitious name as theretofore registered. (2) An identification of the last preceding filing in the department with respect to the fictitious name. (3) A statement that the fictitious name registration is cancelled, or that one or more, but less than all, parties to the registration have withdrawn from the business or other activity carried on, under or through the fictitious name. (4) Such other information necessary to the administration of this chapter as the department may specify by regulation.  (b) Execution.--An application under this section may be executed in the same manner as an application for amendment of fictitious name registration except that an application for withdrawal from fictitious name registration may be executed solely by the withdrawing party.  (c) Cross reference.--See 15 Pa.C.S. § 134 (relating to docketing statement).  (Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989)    1988 Amendment. Act 177 added subsec. (c).
54 PA Cons Stat § 321 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 3 - Fictitious Names|Section 321 - Decennial filings required (Deleted by amendment)

§ 321. Decennial filings required (Deleted by amendment).     2000 Amendment. Section 321 was deleted by amendment June 22, 2000, P.L.356, No.43, effective immediately.
54 PA Cons Stat § 331 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 3 - Fictitious Names|Section 331 - Contracts entered into by entity using unregistered fictitious name

§ 331. Contracts entered into by entity using unregistered fictitious name.   (a) General rule.--No entity which has failed to register a fictitious name as required by this chapter shall be permitted to maintain any action in any tribunal of this Commonwealth until such entity shall have complied with the provisions of this chapter. Nor shall any action be maintained in any tribunal of this Commonwealth by any successor or assignee of such entity on any right, claim or demand arising out of a transaction with respect to which such entity used such fictitious name until such entity, or an entity which has acquired all or substantially all of its assets, shall have complied with the provisions of this chapter. The failure of any entity to register a fictitious name as required by this chapter shall not impair the validity of any contract or act of such entity and shall not prevent such entity from defending any action in any tribunal of this Commonwealth.  (b) Civil penalty.--Before any entity may institute any action in any tribunal of this Commonwealth on any cause of action arising out of any transaction in respect to which such entity used a fictitious name prior to the date of the registration of such fictitious name, or after the date its registration under this chapter was cancelled or otherwise terminated as to such entity, the entity shall pay to the department for the use of the Commonwealth a civil penalty of $500.  (c) Substantial compliance.--The penalties of subsections (a) and (b) shall not be applicable if there has been substantial compliance in good faith with the requirements of this chapter or the corresponding provisions of prior law.    Cross References. Section 331 is referred to in section 332 of this title.
54 PA Cons Stat § 332 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 54 - NAMES|Chapter 3 - Fictitious Names|Section 332 - Effect of registration

§ 332. Effect of registration.   (a) General rule.--Registration under this chapter imparts no legal right to the registering entity other than that the conducting of business by it under a fictitious name shall not result in the penalties provided by section 331 (relating to contracts entered into by entity using unregistered fictitious name).  (b) Corporate qualification unaffected.--The registration required under this chapter is in addition to all other acts required of a corporation prerequisite to its doing business in this Commonwealth and no provision of this chapter shall be construed as relieving a corporation of any duty under any other statute.    Cross References. Section 332 is referred to in section 311 of this title.