PA HB108

Requires all Pennsylvania municipalities to establish a Real Property Emergency Services Fund to supplement emergency services allocations for firefighting and EMS equipment, vehicles, facilities, and personnel salaries

Imposes a $25 fee on both buyer and seller of real property, due within 15 days of closing, to be deposited into the municipality's fund

Authorizes municipalities to impose a $250 penalty on buyers or sellers who fail to remit the required fee

Mandates annual public reporting on fund allocations and expenditures, with audits required at least every five years

Takes effect 60 days after enactment