PRINTER'S NO. 866
No. 766 Session of 1997
INTRODUCED BY DEMPSEY, STURLA, SCRIMENTI, BUXTON, TRAVAGLIO,
GEIST, VAN HORNE, KIRKLAND, DALEY, D. W. SNYDER, STETLER,
RAMOS AND GIGLIOTTI, MARCH 12, 1997
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 12, 1997
AN ACT
1 Providing for regional asset districts and for their powers and
2 duties; establishing the Regional Asset District Sales and
3 Use Tax Fund; and making repeals.
4 TABLE OF CONTENTS
5 Section 1. Findings and declaration of policy.
6 Section 2. Definitions.
7 Section 3. Regional asset district authorized.
8 Section 4. District created.
9 Section 5. Governing board.
10 Section 6. Powers and duties
11 Section 7. Fiscal year.
12 Section 8. Initial financial plan.
13 Section 9. Budget.
14 Section 10. Annual report.
15 Section 11. External audit.
16 Section 12. Designation of assets.
17 Section 13. Cooperation and support agreements.
18 Section 14. Funding options.
1 Section 15. Personal income tax.
2 Section 16. Additional sales and use tax.
3 Section 17. Procedure and administration.
4 Section 18. Dedication and disbursement.
5 Section 19. Assistance to local governments.
6 Section 20. Tax reductions.
7 Section 21. Repeals.
8 Section 22. Effective date.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Findings and declaration of policy.
12 (a) Findings.--The General Assembly finds the following:
13 (1) Supplemental sources of revenue are needed by many
14 municipalities across this Commonwealth to provide local tax
15 relief.
16 (2) Supplemental sources of public and private revenue
17 are required to preserve, improve and develop each region's
18 particular civic, recreational, library, cultural, arts and
19 other regional assets.
20 (3) Local governments in this Commonwealth lack the
21 resources to adequately maintain, improve and modernize the
22 region's civic, recreational, library, cultural, arts and
23 other regional assets and to maintain continued availability
24 of them which are vital to the economic growth and
25 development of the entire Commonwealth, to the ability of
26 each and every region to compete for tourists and investment
27 in jobs and to the health, welfare, education and quality of
28 life of the citizens of that region.
29 (4) New methods of areawide intergovernmental
30 cooperation and financial participation are necessary to
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1 preserve and improve these regional assets.
2 (b) Policy.--It is hereby declared to be the policy of this
3 Commonwealth to promote the health, welfare and quality of life
4 of the citizens of this Commonwealth and to enhance economic
5 development and employment by authorizing the creation of
6 regional asset districts.
7 Section 2. Definitions.
8 The following words and phrases when used in this act shall
9 have the meanings given to them in this section unless the
10 context clearly indicates otherwise:
11 "Board." The governing body of the district.
12 "County." A county of the second class A through eighth
13 class.
14 "Department." The Department of Revenue of the Commonwealth.
15 "District." A regional asset district established under this
16 act.
17 "Fund." The Regional Asset District Sales and Use Tax Fund
18 established under this act.
19 "Municipality." A city, borough, town, township or home rule
20 municipality.
21 "Person." A business, individual, corporation, union,
22 association, firm, partnership, committee, club or other
23 organization or group of persons.
24 "Public employee." Any individual employed by the
25 Commonwealth or a political subdivision.
26 "Public officer." Every person elected to any public office
27 of State government or any political subdivision of the
28 Commonwealth.
29 "Public official." Any elected or appointed official in the
30 executive, legislative or judicial branch of State government or
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1 any political subdivision of the Commonwealth. The term shall
2 not include members of advisory boards who have no authority to
3 expend public funds other than reimbursement for personal
4 expenses or to otherwise exercise the power of the Commonwealth
5 or any political subdivision of the Commonwealth. The term shall
6 also not include any appointed official who receives no
7 compensation other than reimbursement for actual expenses.
8 "Regional asset." A facility or project designated as such
9 by the district under this act.
10 Section 3. Regional asset district authorized.
11 (a) Authorization.--A body corporate and politic to be known
12 as a regional asset district is hereby authorized to be
13 established as a special purpose areawide unit of local
14 government pursuant to section 7 of Article IX of the
15 Constitution of Pennsylvania, exercising powers as a unit of
16 local government under this act. The exercise by the district of
17 the powers conferred by this act is declared to be and shall for
18 all purposes be deemed and held to be the performance of an
19 essential public function.
20 (b) Date of establishment.--The district shall be deemed to
21 be established upon the adoption of a resolution providing for
22 its establishment as authorized by section 4.
23 Section 4. District created.
24 A county may adopt a resolution providing for the
25 establishment of a regional asset district. If the county fails
26 to adopt such a resolution within 120 days of the effective date
27 of this act, municipalities within the county may adopt a
28 resolution approving the establishment of a district. When
29 municipalities representing 51% of the county's population
30 according to the latest decennial census have adopted such a
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1 resolution, the district shall be subject to the provisions of
2 this act.
3 Section 5. Governing board.
4 (a) Composition of board.--The powers and duties of the
5 district shall be exercised by a board composed of the following
6 members:
7 (1) Four members appointed by the governing body of the
8 county who shall serve at the pleasure of the governing body
9 of the county and who shall be selected in the following
10 manner:
11 (i) Two members who shall be selected from
12 nominations made by the chairman of the board of county
13 commissioners.
14 (ii) Two members who shall be selected from lists of
15 nominees submitted by the members of the board of county
16 commissioners other than the chairman. A separate list
17 containing at least three nominees shall be submitted by
18 each of the members of the board of county commissioners
19 other than the chairman. One member of the board of the
20 district shall be selected from each list of nominees.
21 (2) Two members appointed by the governing body of the
22 largest municipality, according to the latest available
23 census figures, within the county who shall serve at the
24 pleasure of the governing body.
25 (3) One member appointed by the governing body of the
26 second largest municipality, according to the latest
27 available census figures, within the county who shall serve
28 at the pleasure of the governing body.
29 (4) One member appointed by the governing body of the
30 smallest municipality, according to the latest available
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1 census figures, within the county who shall serve at the
2 pleasure of the governing body.
3 (5) One member appointed by the vote of at least five of
4 the members appointed pursuant to paragraphs (1) through (4)
5 from a list of nominees provided by regional economic and
6 community development organizations.
7 (b) Term of office.--The term of office of members of the
8 board appointed under subsection (a)(1) through (4) shall be
9 coincident with the term of office of the appointing authority
10 of the members and until their successors are appointed and
11 qualified. The term of office of members of the board appointed
12 under subsection (a)(5) shall be for a term of two years and
13 until their successors are appointed and qualified. A person
14 appointed to the board when a vacancy occurs during the term of
15 office of a member of the board shall serve for the remainder of
16 the term.
17 (c) Organizational meeting.--The governing body of the
18 county shall within ten days of the effective date of the
19 establishment of the district set a date, time and place for the
20 initial organizational meeting of the board. Members shall elect
21 from among themselves a chairman, vice chairman, secretary,
22 treasurer and such other officers as they may determine. A
23 member may hold more than one office of the board at any time.
24 Members may serve successive terms as officers of the board.
25 (d) Meetings.--The board shall meet as frequently as it
26 deems appropriate but at least once during each quarter of the
27 fiscal year. In addition, a meeting of the board shall be called
28 by the chairman if a request for a meeting is submitted to the
29 chairman by at least two members of the board. A majority of the
30 members appointed to the board shall constitute a quorum for the
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1 purpose of conducting the business of the board and for all
2 other purposes, except that, for the purposes of making
3 decisions regarding personnel matters, contracts and budgets,
4 and deciding whether to enter into cooperation and support
5 agreements with regional assets not included within the
6 district's initial financial plan, an affirmative vote of at
7 least six members of the board shall be required. The act of
8 July 3, 1986 (P.L.388, No.84), known as the Sunshine Act, shall
9 apply to the board.
10 Section 6. Powers and duties.
11 The district shall have the following powers and duties:
12 (1) To enter into agreements with municipalities and
13 persons providing for cooperation in order to accomplish the
14 following purposes:
15 (i) Supporting and financing regional assets.
16 (ii) Engaging in the oversight and coordination of
17 regional assets.
18 (iii) Assuring the efficient and effective operation
19 and development of regional assets.
20 (2) To conduct financial and performance reviews and
21 audits of regional assets.
22 (3) To conduct long-term planning necessary for the
23 efficient and effective operation and development of regional
24 assets.
25 (4) To make bylaws for the regulation of its affairs and
26 to promulgate rules, regulations and policies in connection
27 with the performance of its functions and duties.
28 (5) To invest its money.
29 (6) To cooperate with any Federal agency, State public
30 body or political subdivision.
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1 (7) To invest any funds not required for immediate
2 disbursement in reserve or sinking funds.
3 (8) To appoint all officers, agents and employees
4 required for the performance of its duties and fix and
5 determine their qualities, duties and compensation and retain
6 or employ other agents or consultants. The board shall
7 develop, implement and evaluate plans and processes to assure
8 that all persons are accorded equality of opportunity in
9 employment and contracting by the board.
10 (9) To appoint and fix the compensation of chief counsel
11 and assistant counsel, who shall not be required to be
12 employees of the district, to provide it with legal
13 assistance. Notwithstanding the provisions of 42 Pa.C.S. §
14 8525 (relating to legal assistance), the authority through
15 its counsel shall defend actions brought against the
16 authority and its officers and employees when acting within
17 the scope of their official duties.
18 (10) To maintain an office in the county.
19 (11) To do all acts and things necessary or convenient
20 for the promotion of its purposes and the general welfare of
21 the district and to carry out the powers granted to it by
22 this act or any other acts.
23 Section 7. Fiscal year.
24 The fiscal year of the district shall commence on January 1
25 of each year and end on December 31 of each year, except as
26 otherwise provided by the board.
27 Section 8. Initial financial plan.
28 (a) Requirements.--Upon the establishment of the district,
29 but no later than 90 days after the date of its first meeting,
30 the board shall develop a plan to be submitted to the county and
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1 all municipalities. The plan shall include, but not be limited
2 to:
3 (1) Selection of funding options to be implemented under
4 this act.
5 (2) Determination of the regional assets to be eligible
6 for funding.
7 (b) Other functions.--The board may also perform the
8 following functions in developing the plan:
9 (1) Commitments regarding the level of financial support
10 for the regional assets that will be provided by the
11 district, the county, municipalities and other public and
12 private organizations.
13 (2) Long-term plans for the financing, development and
14 operation of regional assets.
15 (3) Performance and financial goals, objectives and
16 standards for the operation of regional assets.
17 (4) Assurances that adequate measures will be undertaken
18 to maintain and improve regional assets.
19 (5) Assurances that the budgeting for regional assets
20 will occur in a financially responsible manner.
21 (6) Provisions for public involvement in the activities
22 of regional assets and for participation by the district, the
23 county and municipalities, as appropriate, in decisions
24 regarding the operations and development of regional assets.
25 (7) Access by the district to financial information
26 regarding the overall activities of the regional assets.
27 (c) Budget.--Prior to the start of the initial operational
28 fiscal year for the district, the board shall adopt a budget
29 based upon cooperation and support agreements executed with the
30 owners and operators of regional assets. The budget shall
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1 estimate the total revenues required for the operating and
2 capital expenses of the district and the amount of any revenues
3 to be received by the district under section 15 or 16.
4 (d) Public hearings.--The board shall conduct at least one
5 public hearing upon completion of the initial financial plan and
6 budget. The board shall conduct additional public hearings and
7 meetings regarding proposed cooperation and support agreements
8 and amendments to cooperation and support agreements and changes
9 to the financial plan.
10 Section 9. Budget.
11 At least 90 days before commencement of the ensuing fiscal
12 year of the district, the board shall cause to be prepared and
13 submitted to it a recommended budget. The budget shall show in
14 detail the capital expenditures to be made or incurred in the
15 next fiscal year which are to be financed from funds subject to
16 control or appropriation by the board. The budget shall also set
17 forth the estimated receipts and revenues of the district during
18 the next fiscal year. No later than the date of the adoption of
19 the annual operating budget, the board shall, by a majority vote
20 of its members, adopt a budget. An agreement shall be executed
21 with each regional asset for each capital project of the asset
22 financed or supported by the district.
23 Section 10. Annual report.
24 The board of the district shall, no later than July 1 of each
25 year, prepare a comprehensive annual report of its activities
26 and operations for the previous year, make the report available
27 to the county, municipalities within the county, regional assets
28 and other interested groups and organizations and conduct public
29 meetings and hearings to receive public comments and
30 recommendations regarding the activities and operations of the
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1 board.
2 Section 11. External audit.
3 The board shall provide for an annual audit of district
4 fiscal and other records by an independent certified public
5 accounting firm.
6 Section 12. Designation of assets.
7 The district may provide financial support of a municipality
8 or the county with respect to the support of existing regional
9 civic facilities, regional parks, regional libraries, regional
10 cultural or arts facilities and other organizations and
11 properties vital to the quality of life of the region.
12 Additional assets may include regional transportation systems or
13 infrastructure development.
14 Section 13. Cooperation and support agreements.
15 The district shall execute cooperation and support agreements
16 governing civic facilities, parks, libraries or other regional
17 facilities supported by the district. The agreements shall be
18 executed by the district, the county and the municipality or
19 municipalities to the extent the municipality or municipalities
20 have contributed to the support of the regional assets or where
21 regional assets are located within their boundaries and by any
22 other person who owns, operates or manages a regional asset. The
23 agreements shall set forth the manner in which the district will
24 provide financial support of the regional assets. Each
25 cooperation and support agreement shall provide for
26 comprehensive periodic financial reviews and audits of the
27 regional asset and may provide for a performance review and
28 audit of the regional asset.
29 Section 14. Funding options.
30 The governing body of the county shall have the power to
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1 levy, assess and collect the personal income tax pursuant to
2 section 15 or a sales and use tax pursuant to section 16.
3 Section 15. Personal income tax.
4 (a) Rate.--The rate of the personal income tax shall be 1%.
5 (b) Collection.--The tax shall be collected by the
6 Commonwealth for the various counties in the same manner as the
7 State personal income tax.
8 (c) General rule.--Except as otherwise provided in this act,
9 the provisions of Article III of the act of March 4, 1971
10 (P.L.6, No.2), known as the Tax Reform Code of 1971, shall apply
11 to the taxes imposed by this section insofar as they are
12 applicable to such taxes.
13 (d) Rules and regulations.--
14 (1) The rules and regulations promulgated under section
15 354 of the Tax Reform Code of 1971 shall be applicable to the
16 tax imposed by section 321 insofar as such rules and
17 regulations are consistent with section 321.
18 (2) The department shall administer and enforce the
19 provisions of this section and is authorized to promulgate
20 and enforce rules and regulations, not inconsistent with the
21 provisions of this section. The department may prescribe the
22 extent to which any such rules and regulations shall be
23 applied without retroactive effect.
24 (e) Procedure and administration.--Part X of Article III of
25 the Tax Reform Code of 1971 shall apply, insofar as applicable,
26 to taxes levied under this act.
27 Section 16. Additional sales and use tax.
28 (a) Rate.--The rate of the sales and use tax shall be 1%.
29 (b) Construction.--The tax imposed by the governing body of
30 the county under this act shall be in addition to any tax
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1 imposed by the Commonwealth under Article II of the act of March
2 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
3 (c) Imposition.--
4 (1) The governing body of the county may levy upon and
5 assess upon each separate sale at retail of tangible personal
6 property or services, as defined in Article II of the Tax
7 Reform Code of 1971, within the boundaries of the county, a
8 tax on the purchase price. The tax shall be collected by the
9 vendor from the purchaser and shall be paid over to the
10 Commonwealth as provided in this section.
11 (2) In any county within which the tax authorized in
12 section 16 is imposed, there shall be levied, assessed and
13 collected upon the use, within the county, of tangible
14 personal property purchased at retail and on services
15 purchased at retail, as defined in Article II of the Tax
16 Reform Code of 1971, a tax on the purchase price. The use tax
17 shall be paid over to the Commonwealth by the person who uses
18 the tangible personal property. The use tax imposed under
19 this act shall not be paid over to the Commonwealth by any
20 person who has paid the tax imposed by paragraph (1) or has
21 paid the tax imposed by this subsection to the vendor with
22 respect to the use.
23 (d) Computation of tax.--The tax shall be computed in the
24 manner set forth in section 503(e) of the act of June 5, 1991
25 (P.L.9, No.6), known as the Pennsylvania Intergovernmental
26 Cooperation Authority Act for Cities of the First Class.
27 (e) Situs.--
28 (1) For purposes of this section and except as otherwise
29 provided by this act, a sale at retail shall be deemed to be
30 consummated at the place where the vendor delivers or
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1 otherwise transfers physical possession of the tangible
2 personal property to the customer or its agent.
3 (2) If the tangible personal property is shipped from
4 outside this Commonwealth to a customer within this
5 Commonwealth, the tangible personal property is subject to
6 the use tax imposed by subsection (c)(2) unless the vendor is
7 licensed to collect the tax authorized under subsection
8 (c)(1).
9 (f) Licenses.--A license for the collection of the tax
10 imposed by this act shall be issued in the same manner as is
11 provided for in section 505 of the Pennsylvania
12 Intergovernmental Cooperation Authority Act for Cities of the
13 First Class.
14 (g) Rules, regulations and collection costs.--Rules and
15 regulations shall be applicable to the taxes imposed under this
16 section in the same manner as is provided for in section 506(1)
17 and (2) of the Pennsylvania Intergovernmental Cooperation
18 Authority Act for Cities of the First Class. The department, to
19 cover its costs of administration, shall be entitled to retain a
20 sum equal to costs of collection and shall inform the district
21 in writing monthly of the sum retained and the costs of
22 collection reimbursed. To provide a timely forecast and assure
23 consideration of the sum retained, the department shall estimate
24 its costs of collection for the next succeeding fiscal year and
25 provide the estimate with all supporting detail to the district.
26 Section 17. Procedure and administration.
27 The governing body of the county, in order to impose the tax
28 authorized by section 15 or 16, shall adopt an ordinance which
29 shall refer to this act. Prior to adopting an ordinance imposing
30 the tax authorized by section 15 or 16, the governing body of
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1 the county shall give public notice of its intent to adopt the
2 ordinance in the manner provided by section 4 of the act of
3 December 31, 1965 (P.L.1257, No.511), known as The Local Tax
4 Enabling Act. Notwithstanding any provision of law to the
5 contrary, the tax may be adopted either prior to or during the
6 fiscal year of the county or prior to or after the adoption of
7 the annual budget for the county. If the tax takes effect after
8 January 1 of any year, any disbursements received by the
9 district, qualified municipalities or the county during the
10 first calendar year in which the tax is in effect shall be
11 deposited into budgetary reserve accounts for the district, any
12 qualified municipalities or the county. Amounts deposited into
13 budgetary reserve accounts may be budgeted for use in the next
14 full fiscal year period by the district, any qualified
15 municipalities or the county in the manner provided by this act
16 or may be retained in budgetary reserve accounts, without
17 lapsing, for use during unanticipated fiscal emergencies as
18 provided by ordinances adopted by the district, any qualified
19 municipalities or the county. Funds retained in budgetary
20 reserve accounts for unanticipated fiscal emergencies shall not
21 be subject to the requirements of this act regarding the
22 utilization of disbursements. A certified copy of the ordinance
23 imposing the tax shall be delivered to the department no later
24 than 90 days prior to the effective date of the ordinance.
25 Section 18. Dedication and disbursement.
26 (a) Establishment of fund.--There is hereby established the
27 Regional Asset District Sales and Use Tax Fund. The State
28 Treasurer shall be custodian of the fund, which shall be subject
29 to the provisions of law applicable to funds listed in section
30 302 of the act of April 9, 1929 (P.L.343, No.176), known as The
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1 Fiscal Code. Taxes imposed under section 15 or 16 shall be
2 received by the department and paid to the State Treasurer and,
3 along with interest and penalties, less any collection costs
4 allowed under this act and any refunds and credits paid, shall
5 be credited to the fund not less frequently than every two
6 weeks. During any period prior to the credit of moneys to the
7 fund, interest earned on moneys received by the department and
8 paid to the State Treasurer under this act shall be deposited
9 into the fund. All moneys in the fund, including, but not
10 limited to, moneys credited to the fund under this section,
11 prior year encumbrances and the interest earned thereon, shall
12 not lapse or be transferred to any other fund but shall remain
13 in the fund and must be used exclusively as provided in this
14 section. Pending their disbursement, moneys received on behalf
15 of or deposited into the fund shall be invested or reinvested as
16 are other moneys in the custody of the State Treasurer in the
17 manner provided by law. All earnings received from the
18 investment or reinvestment of the moneys shall be credited to
19 the fund.
20 (b) Disbursements.--On or before the tenth day of every
21 month, the State Treasurer shall make the following
22 disbursements on behalf of the county imposing the tax out of
23 the moneys which are, as of the last day of the previous month,
24 contained in the fund:
25 (1) One-half of the moneys to the district for use by it
26 in the manner provided by this act, provided that the
27 district shall not utilize more than 1% of the moneys
28 received by the district for the purpose of administrative
29 expenses.
30 (2) One-fourth of the moneys to qualified municipalities
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1 for use by the municipalities in the manner provided by this
2 act.
3 (3) One-fourth of the moneys to the county for use by
4 the county in the manner provided by this act.
5 Section 19. Assistance to local governments.
6 (a) Disbursements.--The State Treasurer shall distribute
7 disbursements to qualified municipalities in the manner provided
8 in this section. Each qualified municipality shall receive a
9 portion of the total disbursement to qualified municipalities
10 which is equal to the total disbursement to qualified
11 municipalities multiplied by the ratio of weighted tax revenues
12 of the municipality divided by the sum of the weighted tax
13 revenues of all qualified municipalities located in the county.
14 (b) Qualified municipalities.--Municipalities qualified to
15 receive disbursements under this section are municipalities
16 located within the county, other than the county, which:
17 (1) (i) impose an earned income tax at a rate equal to
18 or greater than .25% under the act of December 31, 1965
19 (P.L.1257, No.511), known as The Local Tax Enabling Act,
20 and a real property tax; or
21 (ii) impose a real property tax as expressed in
22 total mills reported to the Department of Community
23 Affairs equal to or greater than 75% of the allowable
24 general purpose mileage rate under the applicable
25 municipal code or, if the municipality has adopted a home
26 rule charter or optional plan under the act of April 13,
27 1972 (P.L.184, No.62), known as the Home Rule Charter and
28 Optional Plans Law, the code under which the municipality
29 was governed prior to adoption of the home rule charter
30 or optional plan; and
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1 (2) not later than 60 days after the governing body of
2 the county gives public notice of its intention to adopt an
3 ordinance under section 17, adopt a municipal resolution
4 supporting imposition of the tax.
5 (c) Nonqualified municipalities.--Municipalities which are
6 not qualified municipalities because of the failure to adopt a
7 timely resolution may, not sooner than 36 months following
8 adoption of an ordinance imposing the tax, become qualified
9 municipalities by adopting resolutions indicating that the
10 municipalities support imposition of the tax authorized by
11 section 17(a), urge its continuation and intend to accept
12 disbursements as provided by this section.
13 (d) Weighted tax revenues.--For the purpose of this section,
14 weighted tax revenues are total tax revenues from all sources of
15 a municipality divided by the ratio of its per capita market
16 value to the per capita market value of its county. The per
17 capita market value means the total market value of all real
18 property divided by population as determined by the most recent
19 decennial census. Calculations of weighted tax revenues shall be
20 made by the Department of Community Affairs and certified to the
21 State Treasurer based upon information reported to the
22 Department of Community Affairs by municipalities within the
23 boundaries of this county, subject to review, verification and
24 approval by the Department of Community Affairs.
25 Section 20. Tax reductions.
26 The county and municipalities shall utilize at least 75% of
27 the disbursements received under section 18(b)(1) and (2) in the
28 first full calendar year in which the disbursements are received
29 for the reduction or elimination of real property, personal
30 property, occupation, occupation privilege, per capita or other
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1 nuisance taxes. In the second year and until the time such tax
2 may be repealed, at least 50% shall be used for the purposes of
3 reduction or elimination of real property, personal property,
4 occupation, occupation privilege, per capita or other nuisance
5 taxes.
6 Section 21. Repeals.
7 (a) Inconsistent.--Section 8(6) of the act of December 31,
8 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, is
9 repealed insofar as it is inconsistent with this act.
10 (b) General.--All other acts and parts of acts are repealed
11 insofar as they are inconsistent with this act.
12 Section 22. Effective date.
13 This act shall take effect in 60 days.
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