PRINTER'S NO. 2329
No. 1884 Session of 1999
INTRODUCED BY LESCOVITZ, LAUGHLIN, DeLUCA, PISTELLA, PRESTON AND
COLAFELLA, SEPTEMBER 29, 1999
REFERRED TO COMMITTEE ON URBAN AFFAIRS, SEPTEMBER 29, 1999
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," requiring refund
5 procedures for erroneously collected county sales and use
6 tax.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 3152-B of the act of July 28, 1953
10 (P.L.723, No.230), known as the Second Class County Code, is
11 amended by adding a subsection to read:
12 Section 3152-B. Imposition.--* * *
13 (f) Within ninety (90) days of the effective date of this
14 subsection, the governing body of the county shall propose and
15 within sixty (60) days of that proposal, enact an amendment to
16 the ordinance imposing the tax that will provide a procedure for
17 the refund of the county sales tax improperly collected for
18 sales and services furnished outside the geographical boundaries
19 of the county of the second class. The procedure shall require
1 that upon receipt of a petition requesting a refund of the
2 county sales and use tax imposed under this section, the
3 governing body of the county shall affirmatively prove by means
4 of geographical metes and bounds descriptions that the
5 petitioner is a resident of the county of the second class. The
6 governing body of the county may use postal zip codes as an
7 element of proof of county residency, Provided, however, That
8 the governing body of the county shall not use those postal zip
9 codes which cross over the boundary of a county of the second
10 class and any county adjacent to a county of the second class.
11 Section 2. This act shall take effect July 1, 2000, or
12 immediately, whichever is later.
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