personal property.
(3) Effective January 1 of the first full calendar year in
which disbursements are received pursuant to section 3157-B(b),
the city shall reduce to an amount not to exceed five per centum
(5%) the tax on admissions to places of amusement, athletic
events and the like and on motion picture theaters.
(3.1) Notwithstanding the provisions of any other act, the
city shall use two-thirds of the nonresident sports facility
usage fee collected pursuant to the act of December 31, 1965
(P.L.1257, No.511), known as "The Local Tax Enabling Act," to
reduce the amount of tax on admissions to places of amusement
that are involved with performing arts for which the net
proceeds therefrom inure to the benefit of an institution of
purely public charity. In reducing the rate of the tax pursuant
to this provision, the city shall not establish a rate that
exceeds two and one-half per centum (2.5%). If the city cannot
impose and collect a nonresident sports facility usage fee
pursuant to "The Local Tax Enabling Act," the city shall not
establish a rate that exceeds five per centum (5%).
(4) The county and the city shall utilize all or a portion
of revenues remaining from disbursements received pursuant to
section 3157-B(b) after reducing taxes as provided by clauses
(1) and (2) for the implementation of one of the following:
(i) programs under the act of December 13, 1988 (P.L.1190,
No.146), known as the "First and Second Class County Property
Tax Relief Act";
(ii) a program for property tax rebate or rent rebate in
lieu of property taxes modeled by the county or city after [the
act of March 11, 1971 (P.L.104, No.3), known as the "Senior
Citizens Rebate and Assistance Act,"] Chapter 13 of the act of
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