Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 2902 (2026)

 Definitions.

✓ current as of May 2026
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§ 2902.  Definitions.

Subject to additional definitions contained in subsequent provisions of this subpart which are applicable to specific provisions of this subpart, the following words and phrases when used in this subpart shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Council."  County commissioner, city council, borough council, town council, township commissioner in a township of the first class and supervisor in a township of the second class.

"Election officials."  The county boards of elections.

"Electors."  The registered voters of any municipality involved in proceedings relating to the adoption and repeal of optional forms of government.

"Governing body."  Board of county commissioners, city council, borough or incorporated town council, commissioners of a township of the first class and supervisors of a township of the second class or their successor forms of government.

"Government study commission" or "commission."  The body elected under the provisions of Subchapter B (relating to procedure for adoption of home rule charter or optional plan of government).

"Home rule charter."  A written document defining the powers, structure, privileges, rights and duties of the municipal government and limitations thereon. The charter shall also provide for the composition and election of the governing body, which in all cases shall be chosen by popular elections.

"Local municipality."  Municipal corporation except a city of the first class.

"Nonresident."  Any person or entity not a resident within the meaning of this subpart.

"Optional forms."  Includes home rule charters and optional plans.

"Optional plans."  Optional municipal powers, procedures and administrative structures as provided by this subpart.

"Rate of taxation."  The amount of tax levied by a municipality on a permissible subject of taxation.

"Resident."  Any person or other entity living in or maintaining a permanent or fixed place of abode in a municipality or conducting or engaging in a business for profit within a municipality.

"Subject of taxation."  Any person, business, corporation, partnership, entity, real property, tangible or intangible personal property, property interest, transaction, occurrence, privilege, transfer, occupation or any other levy which is determined to be taxable by the General Assembly. The term shall not be construed to mean the rate of tax which may be imposed on a permissible subject of taxation.

Notes of Decisions
Cited in 9 cases (3 in the last 5 years), 2000–2024 · leading case: Pilchesky v. Lackawanna Cnty., 88 A.3d 954 (Pa. 2014).
Pilchesky v. Lackawanna Cnty., 88 A.3d 954 (Pa. 2014). · cites it 4× “53 Pa.C.S. § 2902. Herein, the Charter states that the elected officers of the County shall be: (a) Three (3) County Commissioners.”
City of Pittsburgh v. Fraternal Order of Police, Fort Pitt Lodge No. 1, 161 A.3d 160 (Pa. 2017). “…defining the powers, structures, privileges, rights and duties of the municipal government and limitations thereon." 53 Pa.C.S. § 2902.”
In Re Appointment of Dist. Attorney, 756 A.2d 711 (Pa. Commw. Ct. 2000). · cites it 2× “[14] Under Section 2902, 53 Pa.C.S. § 2902, "home rule charter" is defined as: A written document defining the powers, structure, privileges, rights and duties of the municipal government and limitations thereon.”
In Re Voter Referendum Petition Filed August 5, 2008, 981 A.2d 163 (Pa. 2009). · cites it 2× “” 53 Pa.C.S. § 2902. Under these sentences, Appellant attempts to frame the Drink Tax as a tax on nonresidents in order to avoid the provision of § 2962(b) stating that the governing body has the exclusive authority to set the rates of taxation imposed upon residents.”
Musewicz v. Cordaro, 925 A.2d 172 (Pa. Commw. Ct. 2007). “This portion of the County charter is thus in clear conflict with, and in violation of, Section 2962(b) of the Home Rule Law.”
Pollice v. Nat'l Tax Funding, L.P., 225 F.3d 379 (3rd Cir. 2000). “personal property, property interest, transaction, occurrence, privilege, transfer, occupation or any other levy which is determined to be taxable by the General Assembly.”
Degliomini, A., et ux., Aplts. v. ESM - 5 EAP 2020 (Pa. 2021). · cites it 2× “” 53 Pa.C.S. §2902. This Court has recognized the Home Rule Charter “emanated from the relevant provision of the State Constitution .”
C.E. Masters v. UCBR (Pa. Commw. Ct. 2021). “” 53 Pa.C.S. §2902. 5 A Loudermill hearing is provided to public employees prior to discharging them or impacting their property right to employment.”
Crawford, S., Aplts. v. Commonwealth (Pa. 2024). “” 53 Pa. C.S. § 2902. 11 “Article [IX], Section 2 became the constitutional authority for home rule when a new Pennsylvania Constitution was adopted in 1968.”
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