1802 Public Utility Realty Tax Act (PURTA); surcharge rate notice for the tax year beginning January 1, 2011?
Public Utility Realty Tax Act (PURTA); Surcharge Rate Notice for the Tax Year Beginning January 1, 2011 [40 Pa.B. 5423]
[Saturday, September 18, 2010]72 P. S. § 8111-A(d) requires the Secretary of Revenue to publish the rate of the Public Utility Realty Tax Act (PURTA) surcharge in the form of a notice in the Pennsylvania Bulletin by October 1, 2003, and by each October 1 thereafter. The tax rate established in 72 P. S. § 8111-A(d) shall be imposed upon gross receipts taxes as provided in 72 P. S. § 8111-A(d) for the period beginning the next January 1.
The result of the PURTA surcharge calculation provided in 72 P. S. § 8111-A for the tax year beginning January 1, 2011, is 1.8 mills (0.0018). Therefore, a surcharge pursuant to 72 P. S. § 8111-A(d) will be imposed for the taxable period beginning January 1, 2011. The additional 1.8 mills (0.0018) shall be paid upon each dollar of gross receipts reported and settled in accordance with 72 P. S. § 8101, except gross receipts from providing mobile telecommunication services and telegraph or telephone messages transmitted in interstate commerce.
C. DANIEL HASSELL,
Secretary[Pa.B. Doc. No. 10-1802. Filed for public inspection September 17, 2010, 9:00 a.m.]