PRINTER'S NO. 3490
No. 2682 Session of 1994
INTRODUCED BY KAISER, TRELLO, CESSAR, BURNS, FARMER, LAUGHLIN,
LEVDANSKY, KUKOVICH, TANGRETTI, MERRY, PISTELLA, FAJT,
COLAIZZO, STISH, PETTIT, TRICH, GIGLIOTTI, VAN HORNE,
MICHLOVIC, MAYERNIK, PRESTON, ROBINSON, PESCI, MIHALICH,
D. R. WRIGHT, FEE, COLAFELLA, LESCOVITZ, DALEY, KASUNIC,
PETRONE, COWELL AND LUCYK, APRIL 11, 1994
REFERRED TO COMMITTEE ON TOURISM AND RECREATIONAL DEVELOPMENT,
APRIL 11, 1994
AN ACT
1 Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
2 as amended, "An act relating to counties of the second class
3 and second class A; amending, revising, consolidating and
4 changing the laws relating thereto," further providing for
5 hotel room rental and for appropriations to tourist
6 promotion.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Sections 1970.2(b.1) and 2199.14(a)(4) of the act
10 of July 28, 1953 (P.L.723, No.230), known as the Second Class
11 County Code, amended December 17, 1990 (P.L.728, No.182), are
12 amended to read:
13 Section 1970.2. Hotel Room Rental.--* * *
14 (b.1) The treasurer of each county of the second class
15 electing to impose the tax authorized under this section is
16 hereby directed to collect the tax and to deposit the revenues
17 received from the tax in a special fund. The revenues shall be
1 distributed by the county commissioners as follows:
2 (1) Two-fifths (2/5) of all revenues received by the
3 county from the excise tax shall be distributed to a tourist
4 promotion agency pursuant to section 2199.14.
5 (1.1) Three per centum (3%) of all revenues received by
6 the county from the excise tax shall be distributed to the
7 tourist promotion agency described in clause (1), and these
8 revenues shall be exclusively allocated to a local film
9 promotion office which has received designation by the
10 Federal Government as a nonprofit organization under section
11 501(c)(3) of the Internal Revenue Code of 1986 (Public Law
12 99-514, 26 U.S.C. § 501) on or before January 1, 1991.
13 (2) One-third (1/3) of the five per centum (5%) excise
14 tax collected by hotels within a municipality wherein a
15 convention center or exhibition hall is located (less the
16 cost of collecting the tax) shall, at the request of such
17 municipality, be returned to that municipality wherein such
18 convention center or exhibition hall is located, for deposit
19 in that municipality's special fund established solely for
20 purposes of paying for promotional programs implemented by a
21 nonprofit organization which are designed to stimulate and
22 increase the volume of conventions and visitors within the
23 municipality: Provided, however, That an audited report on
24 the income and expenditures incurred by the municipality
25 receiving funds from the excise tax on hotel room rentals
26 shall be made annually to the board of county commissioners;
27 And provided further, That the members of the board of
28 directors or other governing body of the nonprofit
29 organization utilized by the municipality to provide the
30 aforementioned promotional programs be appointed by the
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1 governing body of the municipality.
2 (3) All remaining revenues from the five per centum (5%)
3 excise tax received by the county, less a five per centum
4 (5%) fee for collecting the tax, shall be used for
5 operational and maintenance expenditures of the convention
6 center or exhibition hall as provided in subsection (d) and
7 for regional tourist promotion activities.
8 * * *
9 Section 2199.14. Appropriations to Tourist Promotion
10 Agencies.--(a) * * *
11 (4) The county controller of a county of the second
12 class may conduct audits of the funds used by a recognized
13 tourist promotion agency and the local film office received
14 from the excise tax levied on hotel room rentals.
15 * * *
16 Section 2. This act shall take effect immediately.
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