1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, providing for appeal of decision by
3school reform commission; further providing for initiative of
4electors seeking consolidation or merger with new home rule
5charter and for investment of authority funds; <-consolidating 
6city revitalization and improvement zone provisions of the 
7Tax Reform Code of 1971 and revising provisions on 
8definitions, establishment of contracting authority, 
9contracting authority duties, approval, exclusions, functions 
10of contracting authorities, qualified businesses, reports, 
11calculation of baseline, transfers, restrictions, transfer of 
12property, duration, review, penalties and guidelines; 
13providing for a hotel room rental tax in certain third class 
14counties; providing for authorization of a hotel tax in 
15certain counties of the fourth class, for second class 
16township hotel room rental tax and <-and providing for local 
17option cigarette tax in school districts of the first class 
18and for local sales tax revenues in cities of the first 
19class<-; making an editorial change; and making related 
20repeals.

21The General Assembly of the Commonwealth of Pennsylvania
22hereby enacts as follows:

23Section 1. Title 53 of the Pennsylvania Consolidated
24Statutes is amended by adding a section to read:

25§ 303. Appeal of decision by school reform commission.

26Notwithstanding the provisions of section 696(i) of the act
 

1of March 10, 1949 (P.L.30, No.14), known as the Public School 
2Code of 1949, or any other provision of law to the contrary, the
3following shall apply:

4(1) A charter school applicant may appeal a decision of
5a school reform commission to deny an application to
6establish a charter school in a school district of the first
7class to the charter school appeal board established under
8section 1721-A of the Public School Code of 1949.

9(2) Section 1717-A(a), (c), (d), (e), (f), (g), (h) and
10(i) of the Public School Code of 1949 shall apply to an
11application to establish a charter school in a school
12district of the first class.

13(3) A school reform commission shall be considered a
14board of school directors or a local board of school
15directors as such terms are used in section 1717-A of the
16Public School Code of 1949.

17Section 1.1. Section 735.1(a), (c), (d)(3), (e)(3), (g)(1)
18and (l)(6) and (7) of Title 53 are amended and subsection (l) is
19amended by adding a paragraph to read:

20§ 735.1. Initiative of electors seeking consolidation or merger
21with new home rule charter.

22(a) General rule.--In order for a commission and
23consolidation or merger proceedings to be initiated by petition
24of electors, petitions containing signatures of at least 5% of
25the number of electors voting for the office of Governor in the
26last gubernatorial general election in each municipality
27proposed to be consolidated or merged shall be filed with the
28county board of elections of the county in which the
29municipality, or the greater portion of its territory, is
30located. The petition shall set forth:

1(1) The name of the municipality from which the signers
2of the petition were obtained.

3(2) The names of the municipalities proposed to be
4consolidated or merged.

5(3) An estimated cost of the study commission.

6(4) The number of persons to compose the commission.

7(5) The petition question which shall read as follows:

8Shall a Government Study Commission of (seven, nine
9or eleven) members be elected to study the issue of
10consolidation or merger of (municipalities to be
11consolidated or merged); to provide a recommendation
12on consolidation or merger; to consider the
13advisability of the adoption of a new home rule
14charter; and to draft a new home rule charter, if
15recommended in the report of the commission?

16(6) The petition shall also include the following
17statement:

18Only municipalities voting in the affirmative on the
19question will be held responsible for the costs of
20the study commission.

21* * *

22[(c) Contents.--A petition shall set forth:

23(1) The name of the municipality from which the signers
24of the petition were obtained.

25(2) The names of the municipalities proposed to be
26consolidated or merged.

27(3) The number of persons to compose the commission.

28(4) The petition question which shall read as follows:

29Shall a Government Study Commission of (seven, nine
30or eleven) members be elected to study the issue of

1consolidation or merger of (municipalities to be
2consolidated or merged); to provide a recommendation
3on consolidation or merger; to consider the
4advisability of the adoption of a new home rule
5charter; and to draft a new home rule charter, if
6recommended in the report of the commission?]

7(d) Filing of petition and duty of election board.--

8* * *

9(3) At the next general, municipal or primary election
10occurring not less than the 13th Tuesday after the filing of
11the petition with the county board of elections, it shall
12cause the appropriate question and statement listed under 
13subsection (a)(5) and (6) to be submitted to the electors of
14each of the municipalities proposed to be consolidated or
15merged in the same manner as other questions are submitted
16under the act of June 3, 1937 (P.L.1333, No.320), known as
17the Pennsylvania Election Code.

18(e) Election of members of commission.--

19* * *

20(3) Each elector shall be instructed to vote on the
21question and, regardless of the manner of his vote on the
22question, to vote for the designated number of members of the
23commission who shall serve if the question is or has been
24determined in the affirmative by the majority of the whole of 
25those voting in all the municipalities impacted by the 
26consolidation or merger.

27* * *

28(g) Results of election.--

29(1) The result of the votes cast for and against the
30question as to the election of a commission and consolidation

1and merger proceedings shall be returned by the election
2officers, and a canvass of the election had, as is provided
3by law in the case of other public questions put to the
4electors. The votes cast for members of the commission shall
5be counted and the result returned by the county board of
6electors of the county in which the municipality, or the
7greater portion of its territory, is located, and a canvass
8of the election had, as is provided by law in the case of
9election of members of municipal councils or boards. If a 
10majority of the whole in the municipalities proposed to be 
11consolidated or merged vote in the affirmative on the 
12question, then the commission shall be formed to study the 
13issue of consolidation or merger and to make recommendations 
14as set forth in the question. The designated number of
15candidates receiving the greatest number of votes shall be
16elected and shall constitute the commission. If a majority of
17[those] the whole in the municipalities voting on the
18question vote against the election of the commission, none of
19the candidates shall be elected. If two or more candidates
20for the last seat shall be equal in number of votes, they
21shall draw lots to determine which one shall be elected.

22* * *

23(l) Compensation, personnel and commission budget.--

24* * *

25(6) No later than 15 days after the submission of a
26budget in accordance with paragraphs (4) or (5), a joint
27public hearing of the commission and the governing bodies of
28the municipalities shall be held. The governing bodies of the
29municipalities to be consolidated or merged may, by
30agreement, modify any budget submitted by the commission. A

1governing body of a municipality to be consolidated or merged
2may approve appropriations to the commission in conformity
3with its share of the modified budget as determined in
4accordance with paragraph (7) or (7.1). Any unreasonable
5modification of the budget may be subject to an action as
6provided in paragraph (8) in the court of common pleas of any
7county wherein a municipality to be consolidated or merged
8lies.

9(7) [The] If a majority in each of the municipalities to 
10be consolidated or merged vote in favor of establishing a 
11commission, the municipalities [to be consolidated or merged]
12may, by agreement, determine the share that each municipality
13shall appropriate to fund the estimated budget of the
14commission. If no agreement as to the respective amount that
15each municipality shall appropriate is reached, each
16municipality shall appropriate funds equal to its pro rata
17share of the total estimated budget of the commission based
18upon its share of population to the total population of the
19municipalities to be consolidated or merged.

20(7.1) When a commission is formed to study consolidation 
21or merger by a vote of the whole in the municipalities 
22considering the question, the municipalities that vote in the 
23affirmative shall be responsible for funding the budget of 
24the commission. Any municipalities that vote in the negative 
25on the question shall not be responsible for the budget costs 
26of the commission.

27* * *

28Section 2. Section 5611(d) of Title 53 is amended by adding
29a paragraph to read:

30§ 5611. Investment of authority funds.

1* * *

2(d) Types.--Authorized types of investments for authority
3funds shall be:

4* * *

5(7) Commercial paper rated in the highest rating
6category, without reference to a subcategory, by a rating
7agency. This paragraph shall only apply to an airport
8authority board in a county of the second class.

9* * *

<-10Section 2.1. Title 53 is amended by adding a chapter to
11read:

12CHAPTER 58

13CITY REVITALIZATION AND IMPROVEMENT ZONES

14Sec.

155801. Scope.

165802. Definitions.

175803. Establishment of contracting authority.

185804. Contracting authority duties.

195805. Approval.

205806. Exclusions.

215807. Functions of contracting authorities.

225808. Qualified businesses.

235809. Funds.

245810. Reports.

255811. Calculation of baseline.

265812. Certification.

275813. Transfers.

285814. Restrictions.

295815. Transfer of property.

305816. Duration.

15817. Commonwealth pledges.

25818. Review.

35819. Confidentiality.

45820. Penalties.

55821. Guidelines.

6§ 5801. Scope.

7This chapter relates to city revitalization and improvement
8zones.

9§ 5802. Definitions.

10The following words and phrases when used in this chapter
11shall have the meanings given to them in this section unless the
12context clearly indicates otherwise:

13"Baseline year." The calendar year in which a zone was
14established.

15"Bond." The term includes any note, instrument, refunding
16note or other evidence of indebtedness or obligation approved by
17the department.

18"City." A city of the third class with a population of at
19least 30,000 based on the most recent Federal decennial census.
20The term shall not include a city that has had a receiver
21appointed under Chapter 7 of the act of July 10, 1987 (P.L.246,
22No.47), known as the Municipalities Financial Recovery Act.

23"City revitalization and improvement zone." An area of not
24more than 130 acres, comprised of parcels designated by the
25contracting authority, which will provide economic development
26and job creation within a city.

27"Contracting authority." A new or existing authority
28established by a city, home rule county or municipality to
29designate zones or pilot zones, issue bonds and engage in the
30financing, construction, related site preparation and

1infrastructure, reconstruction or renovation of facilities in
2accordance with this chapter. The term shall include:

3(1) An authority established under Chapter 56 (relating
4to municipal authorities) or other Commonwealth statute.

5(2) An authority established under the former act of
6December 27, 1994 (P.L.1375, No.162), known as the Third
7Class County Convention Center Authority Act, or Article
8XXIII of the act of August 9, 1955 (P.L.323, No.130), known
9as The County Code.

10"Department." The Department of Revenue of the Commonwealth.

11"Distressed city." A city that is a distressed city under
12the act of July 10, 1987 (P.L.246, No.47), known as the
13Municipalities Financial Recovery Act, and is located in a home
14rule county.

15"Earned income tax." A tax imposed on earned income within a
16zone under the act of December 31, 1965 (P.L.1257, No.511),
17known as The Local Tax Enabling Act, which a city, or a school
18district contained entirely within the boundaries of or
19coterminous with the city, is entitled to receive.

20"Eligible tax." Any of the following taxes:

21(1) Corporate net income tax, capital stock and
22franchise tax, bank shares tax or business privilege tax,
23calculated and apportioned as to amount attributable to the
24location within a zone and calculated under section 1904-B(b)
25and (c) of the Tax Reform Code.

26(2) Amusement tax, only to the extent the tax is related
27to the activity of a qualified business within a zone.

28(3) Sales and use tax, only to the extent the tax is
29related to the activity of a qualified business within a
30zone.

1(4) Personal income tax withheld from its employees by a
2qualified business for work performed in a zone.

3(5) Local services tax withheld from its employees by a
4qualified business for work performed in a zone.

5(6) Earned income tax withheld from its employees by a
6qualified business for work performed in a zone.

7(7) Tax paid to the Commonwealth on the sale of liquor,
8wine or malt or brewed beverages in a zone.

9The term does not include cigarette tax.

10"Facility." A structure or complex of structures to be used
11for commercial, sports, exhibition, hospitality, conference,
12retail, community, office, recreational or mixed-use purposes.

13"Office." The Office of the Budget.

14"Pilot zone." An area of not more than 130 acres designated
15by the authority following application and approval by the
16Department of Community and Economic Development, the office and
17the department which will provide economic development and job
18creation within a township or borough, with a population of at
19least 7,000 based on the most recent Federal decennial census.

20"Qualified business." As follows:

21(1) An entity located or partially located in a zone
22which meets the requirements of all of the following:

23(i) Has conducted an active trade or business in the
24zone.

25(ii) Appears on the timely filed list under section
265808(a) (relating to qualified businesses).

27(2) A construction contractor engaged in construction,
28including infrastructure or site preparation, reconstruction
29or renovation of a facility located in or partially in the
30zone.

1(3) The term does not include an agent, broker or
2representative of a business.

3"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
4known as the Tax Reform Code of 1971.

5"Zone." Any of the following:

6(1) A city revitalization and improvement zone.

7(2) A pilot zone.

8"Zone fund." A City Revitalization and Improvement Zone Fund
9established under section 5809 (relating to funds).

10§ 5803. Establishment of contracting authority.

11(a) Cities.--Except as set forth in subsection (b), a city
12may establish or designate a contracting authority to designate
13and administer a zone under this chapter.

14(b) Distressed cities.--A distressed city that is located in
15a home rule county may not establish a contracting authority
16under this chapter.

17(c) Counties.--A home rule county of the second class A
18where a distressed city is located may establish a contracting
19authority to designate a zone under this chapter within the
20distressed city. The zone may include up to 40 acres in a
21contiguous municipality as part of the 130-acre total if the 40
22acres is or will be the site of a new facility that will create
23new jobs.

24(d) Other municipalities.--A borough or township may
25establish or designate a contracting authority to designate and
26administer a pilot zone within the borough or township or
27combination of boroughs and townships.

28§ 5804. Contracting authority duties.

29A contracting authority shall:

30(1) Hold at least one public hearing on the plan for the

1designation of a city revitalization and improvement zone.

2(2) Prior to designation of the zone, publish the name
3and a map of each business and property owner to be located
4within the zone. The map and list of names shall be posted on
5the Internet website of the municipality where the zone will
6be located, if one exists, and shall be made available for
7public inspection.

8§ 5805. Approval.

9(a) Submission.--A contracting authority may apply to the
10Department of Community and Economic Development for approval of
11a zone plan. The application must include all of the following:

12(1) A plan to establish one or more facilities which
13will promote economic development.

14(2) An economic development plan, including a plan for
15the repayment of all bonds.

16(3) Specific information relating to the facility which
17will be constructed, including infrastructure and site
18preparation reconstructed or renovated as part of the plan.

19(4) A designation of the specific geographic area,
20including parcel numbers and a map of a zone with parcel
21numbers, of which the zone will consist.

22(5) Other information as required by the Department of
23Community and Economic Development, the office or the
24department.

25(b) Agencies.--The Department of Community and Economic
26Development, the office and the department must all approve an
27application.

28(c) Review.--The Department of Community and Economic
29Development shall consider the following when determining a
30designation:

1(1) Economic impact of the zone.

2(2) Number of jobs that will be created.

3(3) Potential State and local tax revenue impact.

4(4) Financial fitness and ability of the applicant to
5repay bonds.

6(d) Approval schedule.--The Department of Community and
7Economic Development shall develop a schedule for the approval
8of applications under this section as follows:

9(1) In addition to a zone approved under section 1801-
10C(c)(1) of the Tax Reform Code, after June 30, 2014, and
11before January 1, 2016, applications for four additional city
12revitalization and improvement zones and up to three pilot
13zones may be approved. A pilot zone may be established by
14approval of a joint application for a zone comprised of up to
15three contiguous boroughs or townships or combinations of
16three boroughs and townships.

17(2) No additional zones may be approved after December
1830, 2015.

19(e) Time.--The Department of Community and Economic
20Development shall establish application deadlines.

21(f) Reapplication.--If an application is not approved under
22this section, the applicant may revise and resubmit the
23application and plan for approval.

24(g) Limitation.--No more than one zone may be approved in a
25county.

26§ 5806. Exclusions.

27(a) Other zone.--The county, city, township or borough must
28apply for decertification of a keystone opportunity zone,
29keystone opportunity expansion zone, keystone opportunity
30improvement zone, keystone innovation zone, keystone special

1development zone, neighborhood improvement zone or strategic
2development area located within a zone within 60 days of
3approval of the zone.

4(b) Redevelopment assistance capital project.--A zone may
5include a redevelopment assistance capital project approved and
6released under the act of February 9, 1999 (P.L.1, No.1), known
7as the Capital Facilities Debt Enabling Act, prior to the
8establishment of the zone.

9(c) Parcel.--A parcel of property may not be divided with
10part of the parcel inside of the zone and part of the parcel
11outside of the zone.

12§ 5807. Functions of contracting authorities.

13(a) Powers.--A contracting authority may do all of the
14following:

15(1) Designate a zone where a facility may be
16constructed, including infrastructure and site preparation,
17reconstructed or renovated.

18(2) Provide or borrow money for any of the following
19purposes:

20(i) Development or improvement within a zone.

21(ii) Construction, including infrastructure and site
22preparation, reconstruction or renovation of a facility
23within a zone which will result in economic development
24in accordance with the contracting authority's plan.

25(b) Restrictions.--

26(1) A member, officer or employee of the contracting
27authority may not:

28(i) Receive money directly or indirectly from the
29zone fund.

30(ii) Have a direct or indirect interest in a

1property or parcel included in the zone.

2(2) A member, officer, director, employee, consultant,
3lobbyist or independent contractor of the contracting
4authority may not:

5(i) Solicit, accept or receive from a person, firm,
6corporation or other business or professional
7organization doing business in the zone a gift, loan,
8gratuity, favor or service. This subparagraph shall not
9apply to a gift or business entertainment of less than
10$200.

11(ii) Directly or indirectly use for personal gain
12information not available to the public concerning the
13development of a project which comes to that individual
14as a result of the affiliation with the contracting
15authority or municipality involved in the development or
16operation of the zone.

17(iii) Provide information to others not directly
18connected with the contracting authority or municipality
19in which the zone is located concerning the development
20of a property or project in the zone.

21(3) A consultant or lobbyist may not offer or provide a
22gift to a member, officer, director or employee of the
23contracting authority.

24(c) Disclosure.--A consultant, lobbyist or independent
25contractor of the contracting authority or municipality creating
26the authority shall disclose the nature and extent of an
27interest in property within the zone to the authority and the
28municipality where the zone is located. The disclosure shall
29include:

30(1) A financial interest in the property or project in

1the zone.

2(2) An interest of a spouse, sibling, minor child or
3unemancipated child in a property or project in the zone.

4(3) An employer-employee, partnership, corporate or
5fiduciary relationship with a person financially interested
6in a property or project in the zone.

7(4) A matter that might reasonably be expected to
8influence the person in the discharge of the person's
9official duties concerning a property or project in the zone
10or the operation or management of the zone.

11(d) Action by authority.--The board of directors of the
12contracting authority or the governing body of a municipality in
13which the zone is located shall take action as necessary to
14avoid a conflict of interest or impropriety with regard to a
15property or project in the zone or the operation or management
16of the zone based on the disclosure of information under
17subsection (c). Each disclosure statement shall be made
18available to the members of the contracting authority of the
19governing body of the municipality where the zone is located and
20shall be made a part of the minutes of the authority or
21municipality at a regular or special meeting.

22(e) Copy.--The contracting authority shall provide a copy of
23this section to each member, officer, director, employee,
24consultant, lobbyist and independent contractor of the
25contracting authority or governing body of the municipality in
26which the zone is located and to each proposed beneficial owner
27and occupant of property in the zone.

28(f) Disciplinary action.--Failure to disclose or any other
29breach of this section shall result in disciplinary action by
30the contracting authority or municipality against the member,

1officer, director, employee, consultant, lobbyist or independent
2contractor which shall include suspension, removal or dismissal.
3A violation shall also be grounds for disapproval of an
4application or rescission of a commitment to include property in
5a zone.

6(g) Representation.--

7(1) The contracting authority and the beneficial owner
8or occupant of a property in the zone may not be represented
9by the same attorney or law firm in matters relating to the
10authority's loans. The same attorney or law firm may not
11represent both the contracting authority and beneficial owner
12or occupant without the consent of the contracting authority.

13(2) An attorney, lobbyist or other consultant may not
14represent a city, authority, home rule county, township or
15borough in a matter relating to the zone on a contingency fee
16basis.

17(h) Ethics.--A member of the contracting authority must meet
18the requirements of 65 Pa.C.S. Ch. 11 (relating to ethics
19standards and financial disclosure).

20§ 5808. Qualified businesses.

21(a) List.--By June 1 following the end of the baseline year
22and for every year thereafter, each contracting authority shall
23file with the department a complete list of all businesses
24located in a zone and all construction contractors engaged in
25construction, reconstruction or renovation of a facility in the
26zone in the prior calendar year. The list shall include for each
27business the address, State tax identification number and parcel
28number and a map of the zone with parcel numbers.

29(b) Time.--If the list under subsection (a) is not timely
30provided to the department, no eligible State tax shall be

1certified by the department for the prior calendar year.

2(c) Audit.--The contracting authority shall hire an
3independent auditing firm to perform an annual audit verifying
4all of the following:

5(1) The correct amount of the eligible local tax was
6submitted to the local taxing authorities.

7(2) The local taxing authorities transferred the correct
8amount of eligible local tax to the State Treasurer.

9(3) The money transferred to the zone fund were expended
10in accordance with this chapter and the approved zone plan.

11(4) The correct amount was requested under section
125813(c) (relating to transfers).

13(d) Time of filing.--The annual audit report under
14subsection (c) shall be filed with the Department of Community
15and Economic Development, the office and the department by June
1630 for the prior calendar year.

17§ 5809. Funds.

18(a) Notice.--Following the designation of a zone, the
19contracting authority shall notify the State Treasurer.

20(b) Establishment.--Upon receipt of notice under subsection
21(a), the State Treasurer shall establish for each zone a special
22fund for release to the contracting authority to be known as the
23City Revitalization and Improvement Zone Fund. Interest income
24derived from investment of money in the zone fund shall be
25credited by the State Treasury to the zone fund.

26§ 5810. Reports.

27(a) State zone report.--By June 15 following the baseline
28year and each year thereafter, each qualified business shall
29file a report with the department in a form or manner required
30by the department which includes all of the following:

1(1) Amount of each eligible tax which had a due date in
2the prior calendar year and which was paid to the
3Commonwealth by the qualified business in the prior calendar
4year.

5(2) Amount of each eligible tax refund plus interest
6received by or credited to the qualified business in the
7prior calendar year.

8(b) Local zone report.--By June 15 following the baseline
9year and for each year thereafter, each qualified business shall
10file a report with the local taxing authority which includes all
11of the following:

12(1) Amount of each eligible tax which had a due date in
13the prior calendar year and which was paid to the local
14taxing authority by the qualified business in the prior
15calendar year.

16(2) Amount of each eligible tax refund plus interest
17received by or credited to the qualified business in the
18prior calendar year.

19(c) Penalties.--

20(1) Failure to file a timely and complete report under
21subsection (a) or (b) may result in the imposition of a
22penalty of the lesser of:

23(i) ten percent of all eligible tax due the taxing
24authority in the prior calendar year; or

25(ii) one thousand dollars.

26(2) A penalty for a violation of subsection (a) shall be
27imposed, assessed and collected by the department under
28procedures set forth in Article II of the Tax Reform Code.
29Money collected under this paragraph shall be deposited in
30the General Fund.

1(3) A penalty for a violation of subsection (b) shall be
2imposed, assessed and collected by the political subdivision
3under procedures for imposing penalties under local tax
4collection laws.

5(4) If a local taxing authority imposes the penalty, the
6money shall be transferred to the State Treasurer for deposit
7in the zone fund.

8§ 5811. Calculation of baseline.

9(a) Baseline tax.--By October 15 following the end of the
10baseline year and for each year thereafter, the department shall
11verify the State baseline tax amount which consists of the
12following:

13(1) For qualified businesses that file timely State zone
14reports under section 5810(a) (relating to reports), the
15amount of eligible State tax paid, less eligible State tax
16refunds.

17(2) For qualified businesses not included under
18paragraph (1), but located or partially located in the zone
19as determined by the department or included in the
20information received by the department under section 5810(a),
21the amount of eligible State tax paid, less eligible State
22tax refunds.

23(b) Eligible taxes paid.--

24(1) By October 1 following the end of the baseline year
25and for each year thereafter, each local taxing authority
26collecting an eligible tax shall report the following to the
27department:

28(i) Each qualified business that filed a timely
29local zone report under section 5810(b).

30(ii) The amount of eligible tax paid for each

1eligible category of local tax by each qualified
2business.

3(iii) The amount of eligible local tax refunds by
4category of eligible local tax paid to each qualified
5business.

6(2) By October 15 following the end of the baseline year
7and each year thereafter, the department shall verify the
8local baseline tax amount as follows:

9(i) For qualified businesses that file reports under
10section 5810(b) in a timely manner, the amount of
11eligible local tax paid, minus eligible local tax
12refunds.

13(ii) For qualified businesses that are not required
14to file a report under section 5810(b) and which are
15located or partially located in the zone as determined by
16the department or included in the information received by
17the department under section 5810(b), the amount of
18eligible local tax paid, minus eligible local tax
19refunds.

20(c) Moves and noninclusions.--

21(1) This subsection applies to a qualified business
22that:

23(i) moves into a zone from within this Commonwealth
24after the baseline year, in accordance with subsection
25(a)(2);

26(ii) is in a zone but not included in the
27calculation of the State baseline tax under subsection
28(a); or

29(iii) is a new business as evidenced by additional
30employees, new sales, new furniture and equipment, new

1fixtures or new products.

2(2) An operation opened in a zone by a qualified
3business already located in this Commonwealth shall be
4presumed not to be a new business under this subsection. The
5presumption must be overcome by presenting evidence of
6additional employees, new sales, new furniture, equipment and
7fixtures or new products to the Department of Community and
8Economic Development, the office and the department. The
9Department of Community and Economic Development, the office
10and the department shall have sole discretion to determine
11whether an operation is a new operation.

12(3) A qualified business subject to paragraph (1) shall
13file a State zone report under section 5810 following the end
14of the first full calendar year in which the qualified
15business conducted business in the zone and each calendar
16year thereafter. The amount of eligible State tax verified by
17the department for the qualified business for the prior
18calendar year shall be added to the State baseline tax amount
19for the zone for the prior calendar year and each year
20thereafter.

21(4) The calculation under this section may not include
22the eligible taxes of a qualifying business moving into the
23zone from outside this Commonwealth.

24§ 5812. Certification.

25(a) Amounts.--By the October 15 following the baseline year
26and each year thereafter, the department shall do all of the
27following for the prior calendar year:

28(1) Make the following calculation for qualified
29businesses that file State zone reports under section 5810(a)
30(relating to reports) separately for each zone:

1(i) Subtract:

2(A) the amount of eligible State tax refunds
3received; from

4(B) the amount of eligible State tax paid.

5(ii) Subtract:

6(A) the State tax baseline amount for the zone;
7from

8(B) the difference under subparagraph (i).

9(2) Certify to the office the difference under paragraph
10(1)(ii).

11(b) Content.--

12(1) The certification may include the following:

13(i) Adjustment made to timely filed zone reports by
14the department for eligible State tax actually paid by a
15qualified business in the prior calendar year.

16(ii) Eligible State tax refunds paid to a qualified
17business in the zone in a prior calendar year.

18(iii) State tax penalties paid by a qualified
19business in the prior year under section 5810(c).

20(2) The certification shall not include the following:

21(i) Tax paid by a qualified business that did not
22file a timely State zone report under section 5810(a).

23(ii) Tax paid by a qualified business whose tax was
24not included in the State tax baseline amount calculation
25under section 5811 (relating to calculation of baseline).

26(iii) Tax paid by a qualified business not appearing
27on a timely filed list under section 5808(a) (relating to
28qualified businesses).

29(iv) Interest or penalty paid to a qualified
30business.

1(c) Submission.--The following shall apply:

2(1) An entity collecting an eligible local tax within
3the zone shall, by October 15 following the baseline year and
4each year thereafter, submit the following to the State
5Treasurer for transfer to the zone fund:

6(i) the eligible local tax collected in the prior
7calendar year;

8(ii) less the amount of eligible local tax refunds
9issued in the prior calendar year; and

10(iii) less the amount of local baseline tax for the
11zone.

12(2) The information under this subsection shall also be
13certified by the local taxing authority to the Department of
14Community and Economic Development, the office and the
15department.

16§ 5813. Transfers.

17(a) Office.--Within ten days of receiving the certification
18from the department under section 5812 (relating to
19certification), the office shall direct the State Treasurer to
20transfer the amount of certified eligible State zone tax from
21the General Fund to each zone fund of a contracting authority as
22follows:

23(1) For the payment of debt service, including legal
24fees, financing fees and other costs directly related to the
25issuance of debt.

26(2) To construct or rehabilitate buildings,
27infrastructure or related projects.

28(b) State Treasurer.--Within ten days of receiving direction
29under subsection (a), the State Treasurer shall pay into the
30zone fund the amount directed under subsection (a) until bonds

1issued to finance the construction, including related
2infrastructure and site preparation, reconstruction or
3renovation of a facility or other eligible project in the zone,
4are retired.

5(c) Notification.--The following shall apply:

6(1) If the transfers under subsection (a) and section
75812(c) are insufficient to make payments on the bonds issued
8under section 5814(a)(1) (relating to restrictions) for the
9calendar year when the transfers are made, the contracting
10authority shall notify the Department of Community and
11Economic Development, the office and the department of the
12amount of additional money necessary to make payments on the
13bonds.

14(2) The notification under paragraph (1) must be
15accompanied by a detailed account of the contracting
16authority's expenditures and the calculation which resulted
17in the request for additional money. The Department of
18Community and Economic Development, the office or the
19department may request additional information from the
20contracting authority and shall jointly verify the proper
21amount of money necessary to make the payments on the bonds.

22(3) Notwithstanding 53 Pa.C.S. § 5607(e) (relating to
23purposes and powers), within 90 days of the date of the
24notification request, the office shall direct the State
25Treasurer to establish a restricted account within the
26General Fund. The office shall direct the State Treasurer to
27transfer the amount verified under paragraph (2) from the
28General Fund to the restricted account for the use of the
29contracting authority to make payments on the bonds issued
30under section 5814(a)(1).

1(4) Money transferred under paragraph (3):

2(i) shall be limited to 50% of the State tax
3baseline amount for the calendar year prior to the date
4the amount is verified under paragraph (2), not to exceed
5$10,000,000; and

6(ii) must occur in the first seven calendar years
7following the baseline year.

8(4.1) Under extraordinary circumstances, the contracting
9authority may request money in excess of the limitations in
10paragraph (4)(i). The Department of Community and Economic
11Development, the office and the department shall determine
12whether the circumstances merit additional money and the
13amount to be transferred. The money shall be transferred
14under the procedure under this section.

15(5) Money transferred under paragraph (3), (4) or (4.1)
16shall be repaid to the General Fund by the contracting
17authority. If money transferred under paragraph (3), (4) or
18(4.1) is not repaid to the General Fund by the contracting
19authority by the date of the final payment on the bonds
20originally issued under section 5814 or former section 1813-
21C(a)(1) of the Tax Reform Code, the city, county, township or
22borough which established the contracting authority shall pay
23the money not repaid to the General Fund plus an additional
24penalty of 10% of the amount outstanding on the date of the
25final payment on the bonds originally issued under section
265814 or the former section 1813-C(a)(1).

27(6) Notwithstanding any other law, if money due under
28paragraph (5), including penalties, are not repaid, the city,
29county, township or borough which established the contracting
30authority may not receive any money from the Commonwealth for

1any purpose until all money owed is fully repaid or the
2amount of money withheld by the Commonwealth equals the
3amount of money required to be repaid.

4§ 5814. Restrictions.

5(a) Utilization.--If the use was approved in an application
6filed under section 5805 (relating to approval), money
7transferred under section 5813 (relating to transfers) may only
8be utilized for the following:

9(1) Payment of debt service on bonds issued for the
10construction, including related infrastructure and site
11preparation, reconstruction or renovation of a facility in a
12zone.

13(2) Construction, including related infrastructure and
14site preparation, reconstruction or renovation of all or a
15part of a facility.

16(3) Replenishment of amounts in debt service reserve
17funds established to pay debt service on bonds.

18(4) Employment of an independent auditing firm to
19perform the duties under section 5808(c) (relating to
20qualified businesses).

21(5) Improvement or development of all or part of a zone.

22(6) Improvement projects, including fixtures, furniture
23and equipment for a facility owned by a public authority.

24(b) Prohibition.--Money transferred under section 5813 
25(relating to transfers) may not be utilized for maintenance or
26repair of a facility.

27(c) Excess money.--

28(1) If the amount of money transferred to the zone fund
29under sections 5812(c) (relating to certification) and 5813
30in any one calendar year exceeds the money utilized under

1this section in that calendar year, the contracting authority
2shall submit by January 15 following the end of the calendar
3year the excess money to the State Treasurer for deposit into
4the General Fund.

5(2) At the time of submission to the State Treasurer,
6the contracting authority shall submit to the State
7Treasurer, the office and the department a detailed
8accounting of the calculation resulting in the excess money.

9(3) The excess money shall be credited to the
10contracting authority and applied to the amount required to
11be repaid under section 5813(c)(5) until there is full
12repayment.

13(d) Matching money.--

14(1) The amount of money transferred from the zone fund
15utilized for the construction, including related site
16preparation and infrastructure, reconstruction or renovation
17of facilities, shall be matched by private money at a ratio
18of five zone fund dollars to one private dollar. Up to 15% of
19the private fund dollars may be comprised of Federal money of
20the county, city, township or borough.

21(2) By June 30 following the baseline year and for each
22year thereafter, the contracting authority shall file an
23annual report with the Department of Community and Economic
24Development, the office and the department that contains a
25detailed account of the zone fund money expenditures and the
26private money expenditures and a calculation of the ratio in
27paragraph (1) for the prior calendar year. The agencies shall
28determine whether sufficient private money was utilized.

29(3) If it is determined that insufficient private money
30was utilized under paragraph (1), the amount of zone fund

1money utilized under paragraph (1) in the prior calendar year
2shall be deducted from the next transfer of the zone fund.

3§ 5815. Transfer of property.

4(a) Property.--Portions of a zone where a facility has not
5been constructed, reconstructed or renovated using money under
6this chapter may be transferred out of the zone. Additional
7acreage, not to exceed the acreage in a city, borough or
8township simultaneously transferred out of the zone, may be
9added to the zone.

10(b) Approval.--A transfer under subsection (a) must be
11approved by the Department of Community and Economic Development
12in consultation with the office and the department.

13(c) Removal.--Money in the zone fund may not be expended on
14property removed from the zone after the effective date of the
15zone.

16§ 5816. Duration.

17A zone shall be in effect for a period equal to the length of
18time for the repayment of debt incurred for the zone, including
19bonds issued. Bonds shall be paid, and all zones shall cease no
20later than 30 years following the initial issuance of the bonds
21or upon maturity of each bond secured by money from the zone
22fund, whichever is later.

23§ 5817. Commonwealth pledges.

24(a) Pledge.--If and to the extent a contracting authority
25pledges amounts required to be transferred to its zone fund
26under section 5813 (relating to transfers) for payment of bonds
27issued by the contracting authority, until all bonds secured by
28the pledge of the contracting authority, together with interest
29on the bonds, are fully paid or provided for, the Commonwealth
30pledges to and agrees with any person, firm, corporation or

1government agency, in this Commonwealth or elsewhere, and
2pledges to and agrees with any Federal agency subscribing to or
3acquiring the bonds of the contracting authority that the
4Commonwealth itself will not nor will it authorize any
5government entity to do any of the following:

6(1) Abolish or reduce the size of the zone.

7(2) Amend or repeal section 5811 (relating to 
8calculation of baseline) or 5812 (relating to certification).

9(3) Limit or alter the rights vested in the contracting
10authority in a manner inconsistent with the obligations of
11the contracting authority with respect to the bonds issued by
12the contracting authority.

13(4) Impair revenue to be paid under this chapter to the
14contracting authority necessary to pay debt service on bonds.

15(b) Limitation.--Nothing in this section shall limit the
16authority of the Commonwealth or a political subdivision
17government entity to change the rate, base or subject of a
18specific tax or to repeal or enact any tax.

19§ 5818. Review.

20(a) Department of Community and Economic Development.--By
21December 31, 2017, the Department of Community and Economic
22Development shall, in cooperation with the office and the
23department, complete a review and analysis of all active zones.
24The review shall include an analysis of:

25(1) The number of new jobs created.

26(2) The cost to and impact of the zones on the
27Commonwealth and the revenue of the Commonwealth.

28(3) Economic development to the city, borough or
29township in a zone and to the Commonwealth.

30(4) Any negative impact on adjacent municipalities or

1the Commonwealth.

2(b) Other review.--By December 31, 2017, the Independent
3Fiscal Office shall complete a review and analysis of all zones.
4The review shall include an analysis of the factors under
5subsection (a)(1), (2), (3) and (4).

6§ 5819. Confidentiality.

7(a) Sole use.--A zone report or certification under this
8chapter shall only be used by a contracting authority to verify
9the amount of the State tax baseline amount calculated under
10section 5811 (relating to calculation of baseline) and State tax
11certification under section 5812 (relating to certification).

12(b) Prohibition.--Use of a zone report other than as set
13forth in subsection (a) is prohibited and shall be subject to
14the law applicable to the confidentiality of tax records.

15§ 5820. Penalties.

16The department may deduct money from the next transfer to the
17zone fund if it determines that the contracting authority has
18violated the act in an amount not to exceed $5,000 per
19violation.

20§ 5821. Guidelines.

21By August 31, 2014, the Department of Community and Economic
22Development, the office and the department shall develop and
23publish guidelines necessary to implement this chapter.

24Section 3. The heading of section 8721 of Title 53 is
25amended to read:

26§ 8721. Hotel room rental in certain counties of the second
27class and second class A.

28* * *

29Section 4. Title 53 is amended by adding sections to read:

30§ 8722. Hotel room rental tax in certain third class counties.

1(a) General rule.--A county may, by ordinance, impose a tax

2which shall be known as a hotel room rental tax on the

3consideration received by each operator of a hotel within the

4county from each transaction of renting a room or rooms to

5accommodate transients. The tax shall be collected by the

6operator from the patron of the room and paid over to the county

7where the hotel is located as provided under this section.

8(b) Rate.--The rate of the tax imposed under this section
9shall not exceed 2%, in addition to the tax imposed under
10section 1770.2 of the act of August 9, 1955 (P.L.323, No.130), 
11known as The County Code.

12(c) Collection.--The treasurer of each county electing to
13impose the tax authorized under this section shall collect the
14tax and deposit the revenues received from the tax in a special
15fund established for that purpose. Subsequent to the deduction
16for administrative costs established in subsection (f), the
17county shall distribute to the recognized tourist promotion
18agency all revenues received from the tax not later than 60 days
19after receipt of the tax revenues. The revenues from the special
20fund shall be used by the recognized tourist promotion agency
21for any or all of the following purposes:

22(1) Convention promotion.

23(2) Marketing the area served by the agency as a leisure

24travel destination.

25(3) Marketing the area served by the agency as a
26business travel destination.

27(4) Using all appropriate marketing tools to accomplish

28these purposes, including, but not limited to, advertising,

29publicity, publications, direct marketing, direct sales and

30participation in industry trade shows.

1(5) Projects or programs that are directly and
2substantially related to tourism within the county, augment
3and do not unduly compete with private sector tourism efforts
4and improve and expand the county as a destination market.

5(6) Any other tourism marketing or promotion program
6deemed necessary by the recognized tourist promotion agency.

7(d) Tax year.--Each tax year for any tax imposed under this
8section shall run concurrently with the county's fiscal year.

9(e) Report.--An audited report on the income and
10expenditures incurred by a recognized tourist promotion agency
11receiving any revenues from the tax authorized under this
12section shall be submitted annually by the recognized tourist
13promotion agency to the county commissioners.

14(f) Administrative fee.--For the purposes of defraying costs
15associated with the collection of the tax imposed under this
16section and otherwise performing its obligations under this
17section, a county is hereby authorized to deduct and retain an
18administrative fee from the taxes collected hereunder. Such
19administrative fee shall be established by the county but shall
20not exceed in any tax year the lesser of:

21(1) two percent of all taxes collected under this
22section; or

23(2) fifty thousand dollars, which amount shall be

24adjusted annually, beginning one year after the date of

25enactment, by the the percentage growth in the Consumer Price

26Index for All Urban Consumers as determined by the United
27States Department of Labor.

28(g) Definitions.--As used in this section, the following
29words and phrases shall have the meanings given to them in this
30subsection unless the context clearly indicates otherwise:

1"Consideration." Receipts, fees, charges, rentals, leases,

2cash, credits, property of any kind or nature or other payment

3received by operators in exchange for or in consideration of the

4use or occupancy by a transient of a room or rooms in a hotel

5for a temporary period.

6"County." Any county of the third class having a population

7under the 2010 Federal decennial census in excess of 430,000
8residents but less than 440,000 residents.

9"Hotel." A hotel, motel, inn, guesthouse or other structure

10which holds itself out by any means, including advertising,

11license, registration with an innkeepers' group, convention

12listing association, travel publication or similar association

13or with a government agency, as being available to provide

14overnight lodging for consideration to persons seeking temporary

15accommodation; any place which advertises to the public at large

16or any segment thereof that it will provide beds, sanitary

17facilities or other space for a temporary period to members of

18the public at large; or any place recognized as a hostelry. The

19term does not include any portion of a facility that is devoted

20to persons who have an established permanent residence or a

21college or university student residence hall or any private

22campground or any cabins, public campgrounds or other facilities

23located on State land.

24"Operator." Any individual, partnership, nonprofit or

25profit-making association or corporation or other person or

26group of persons who maintain, operate, manage, own, have

27custody of or otherwise possess the right to rent or lease

28overnight accommodations in a building to the public for

29consideration.

30"Patron." Any person who pays the consideration for the

1occupancy of a room or rooms in a hotel.

2"Permanent resident." Any person who has occupied or has the

3right to occupy a room or rooms in a hotel as a patron or

4otherwise for a period exceeding 30 consecutive days.

5"Recognized tourist promotion agency." The nonprofit

6corporation, organization, association or agency which is

7engaged in planning and promoting programs designed to stimulate

8and increase the volume of tourist, visitor and vacation

9business within counties served by the agency as that term is

10provided under the act of July 4, 2008 (P.L.621, No.50), known
11as the Tourism Promotion Act.

12"Room." A space in a building set aside for use and
13occupancy by patrons, or otherwise, for consideration, having at
14least one bed or other sleeping accommodations provided.

15"Temporary resident." Any person who has occupied or has the

16right to occupy a room or rooms in a hotel as a patron or

17otherwise for a period of time not exceeding 30 consecutive

18days.

19"Transaction." The activity involving the obtaining by a

20transient or patron of the use or occupancy of a hotel room from

21which consideration emanates to the operator under an expressed

22or implied contract.

23"Transient." Any person who obtains an accommodation in any
24hotel for the person by means of registering at the facility for

25the temporary occupancy of a room for the personal use of that

26person by paying to the operator of the facility a fee in

27consideration therefor.

28§ 8723. Hotel room rental tax in certain fourth class counties.

29(a) Authorization.--A county may, by ordinance, impose a tax
30which shall be known as a hotel room rental tax on the

1consideration received by each operator of a hotel within the
2county from each transaction of renting a room or rooms to
3transients. The tax shall be collected by the operator from the
4patron of the room or rooms and paid over to the county as
5provided under this section.

6(b) Rate.--The rate of the tax imposed under this section
7shall not exceed 5%, in addition to the tax imposed under
8section 1770.6 of the act of August 9, 1955 (P.L.323, No.130),
9known as The County Code.

10(c) Records.--The provisions of subsection (d)
11notwithstanding, county commissioners may by ordinance impose
12requirements for keeping of records, the filing of tax returns
13and the time and manner of collection and payment of tax. The
14county commissioners may also impose by ordinance penalties and
15interest for failure to comply with recordkeeping, filing,
16collection and payment requirements.

17(d) Audit.--Each operator of a hotel within a county that
18imposes the tax authorized under this section shall submit to an
19audit of hotel tax revenue. The audit shall be conducted by the
20county commissioners and shall consist, at a minimum, of
21determining the total amount of consideration received by the
22operator from transactions of renting a room or rooms to
23transients during the period being audited and the total amount
24of hotel tax revenue collected. The county commissioners or
25their duly authorized agents shall conduct at least one audit
26annually and shall bear the costs of the audit.

27(e) (Reserved).

28(f) Collection, deposit and disposition.--The treasurer of
29each county that imposes the tax authorized under this section
30shall collect the tax and deposit the revenues received from the

1tax in a special fund established for that purpose. Subject to
2the deduction of the administrative fee authorized by subsection
3(i), the disposition of the revenues from the special fund shall
4be as follows:

5(1) Seventy-five percent of all revenues received per
6annum shall be used by the county's recognized TPA for the
7promotion, advertising and marketing of tourism and special
8events and for administrative costs.

9(2) Twenty-five percent of all revenues received per
10annum shall be distributed as follows:

11(i) Fifty percent shall be used by the county
12commissioners for the purposes of economic development,
13historic preservation and the arts. The county
14commissioners shall use 10% of the funds received under
15this subparagraph for grants to municipalities that each
16have at least 20,000 residents.

17(ii) Fifty percent shall be used by the county
18commissioners for grants to municipalities that:

19(A) have a municipal police department employing
20at least two full-time police officers assigned to
21law enforcement duties who work a minimum of 200 days
22per year; or

23(B) are a member of a regional police department
24that provides full-time police services to the
25municipality pursuant to an agreement or contract.

26(iii) Municipalities receiving grants under
27subparagraph (ii) must meet or have met the eligibility
28requirements under subparagraph (ii)(A) or (B) for a
29minimum of two years prior to receiving the grant.

30(g) Grants.--Grants under subsection (f)(2)(ii) shall be

1distributed to municipalities in proportion to the number of
2hotel rooms within the municipality as a percentage of the total
3number of hotel rooms in municipalities with police departments
4under subsection (f)(2)(ii) as compiled by the recognized TPA
5and certified by the county commissioners. Grants shall be used
6for police and law enforcement purposes. Any portion of a grant
7not used for police and law enforcement purposes shall be
8returned to the county for the purposes of subsection (f)(2)(i).

9(h) Tax year.--The tax year for a tax imposed under this
10section shall run concurrently with the calendar year.

11(i) Audited report.--An audited report on the income and
12expenditures incurred by a TPA receiving any revenues from the
13tax authorized under this section shall be submitted annually by
14the TPA to the county commissioners.

15(j) Administrative fee.--The county may deduct and retain an
16administrative fee from the taxes collected under this section.
17The administrative fee established by the county may not exceed
18in any tax year the lesser of:

19(1) four and one-half percent of all taxes collected
20under this section; or

21(2) ninety-five thousand dollars, which amount shall be
22adjusted biannually, beginning two years after the effective
23date of this subsection, by the percentage growth in the
24Consumer Price Index for All Urban Consumers.

25(k) Use of fee.--Revenue collected from the fee imposed
26under subsection (j) shall be used for the following purposes:

27(1) Defraying the costs associated with the collection
28and administration of the tax.

29(2) Defraying the costs of the audit required under
30subsection (d).

1(l) Definitions.--As used in this section, the following
2words and phrases shall have the meanings given to them in this
3subsection unless the context clearly indicates otherwise:

4"Consideration." Receipts, fees, charges, rentals, leases,
5cash, credits, property of any kind or nature, or other payment
6received by operators in exchange for or in consideration of the
7use or occupancy by a transient of a room or rooms in a hotel
8for any temporary period.

9"County." A county of the fourth class having a population
10under the 2010 Federal decennial census in excess of 149,000
11residents but less than 152,000 residents.

12"Hotel." A hotel, motel, inn, guest house or other structure
13which holds itself out by any means, including advertising,
14license, registration with an innkeepers' group, convention
15listing association, travel publication or similar association
16or with a government agency, as being available to provide
17overnight lodging or use of facility space for consideration to
18persons seeking temporary accommodation; any place which
19advertises to the public at large or any segment thereof that it
20will provide beds, sanitary facilities or other space for a
21temporary period to members of the public at large; or any place
22recognized as a hostelry. The term does not include any portion
23of a facility that is devoted to persons who have an established
24permanent residence or a college or university student residence
25hall.

26"Occupancy." The use or possession or the right to the use
27or possession by any person other than a permanent resident of
28any room in a hotel for any purpose or the right to the use or
29possession of the furnishings or to the services accompanying
30the use and possession of the room.

1"Operator." An individual, partnership, nonprofit or profit-
2making association or corporation or other person or group of
3persons who maintain, operate, manage, own, have custody of or
4otherwise possess the right to rent or lease overnight
5accommodations in a hotel to the public for consideration.

6"Patron." A person who pays the consideration for the
7occupancy of a room or rooms in a hotel.

8"Permanent resident." A person who has occupied or has the
9right to occupancy of a room or rooms in a hotel as a patron or
10otherwise for a period exceeding thirty consecutive days.

11"Room." A space in a hotel set aside for use and occupancy
12by patrons, or otherwise, for consideration, having at least one
13bed or other sleeping accommodation in a room or group of rooms.

14"Tourist Promotion Agency (TPA)." An organization, agency or
15corporation designated to be such by the board of commissioners
16as of January 1, 2000, of the county in which the tax is
17imposed. The TPA shall be duly established, designated and
18recognized as the county's TPA in accordance with and pursuant
19to the act of July 4, 2008 (P.L.621, No.50), known as the
20Tourism Promotion Act.

21"Transaction." The activity involving the obtaining by a
22transient or patron of the use or occupancy of a hotel room from
23which consideration is payable to the operator under an express
24or an implied contract.

25"Transient." An individual who obtains accommodation in a
26hotel by means of registering at the facility for the temporary
27occupancy of a room for the personal use of the individual by
28paying a fee to the operator.

29§ 8724. Hotel room rental tax in second class township.

30(a) Tax.--Notwithstanding any other provision of law to the

1contrary, the governing body of a township may impose an excise
2tax on the consideration received by each operator of a hotel
3from each transaction of renting a room to accommodate a
4transient. If levied, the tax shall be collected by the operator
5from the patron of the room and paid over to the township and
6shall be known as the second class township hotel room rental
7tax.

8(b) Rate.--The rate of the tax imposed under this section
9shall not exceed 3%.

10(c) Imposition.--A township electing to impose the tax shall
11by ordinance or resolution provide for the creation or
12designation of a political subdivision, public employee, tax
13bureau or public or private agency to collect the tax and
14deposit the revenues received from the tax in a special fund.
15The revenues from the special fund shall be used by the township
16for the provision of police and emergency services.

17(d) Year.--Each tax year when a tax is imposed under this
18section shall run concurrently with the township's fiscal year.

19(e) Limitations.--Section 301.1(f)(3) of the act of December
2031, 1965 (P.L.1257, No.511), known as The Local Tax Enabling
21Act, shall not apply to the second class township hotel room
22rental tax imposed under this section.

23(f) Definitions.--As used in this section, the following
24words and phrases shall have the meanings given to them in this
25subsection unless the context clearly indicates otherwise:

26"Bed and breakfast" or "homestead." A public accommodation
27consisting of a private residence which contains ten or fewer
28bedrooms used for providing overnight accommodations to the
29public and in which breakfast is the only meal served and the
30charge for breakfast is included in the charge for the room.

1"Consideration." Receipts, fees, charges, rentals, leases,
2cash, credits, property of any kind or nature or other payment
3received by an operator in exchange for or in consideration of
4the use or occupancy by a transient of a room in a hotel for a
5temporary period.

6"Hotel." Includes any of the following:

7(1) hotel, motel, bed and breakfast, homestead, inn,
8guest house or other structure which holds itself out by any
9means, including advertising, license, registration with an
10innkeepers' group, convention listing association, travel
11publication or similar association or with a government
12agency, as being available to provide overnight lodging or
13use of facility space for consideration to persons seeking
14temporary accommodation;

15(2) any place which advertises to the public at large or
16any segment of the public that it will provide beds, sanitary
17facilities or other space for a temporary period to members
18of the public at large; or

19(3) any place recognized as a hostelry.

20The term does not include any portion of a facility that is
21devoted to persons who have an established permanent residence
22or a college or university student residence hall or any private
23campground or any cabins, public campgrounds or other facilities
24located on State land.

25"Occupancy." The use or possession or the right to the use
26or possession by any person other than a permanent resident of
27any room in a hotel for any purpose or the right to the use or
28possession of the furnishings or to the services accompanying
29the use and possession of the room.

30"Operator." An individual, partnership, nonprofit or profit-

1making association or corporation or other person or group of
2persons who maintain, operate, manage, own, have custody of or
3otherwise possess the right to rent or lease overnight
4accommodations in a hotel to the public for consideration.

5"Patron." A person who pays the consideration for the
6occupancy of a room in a hotel.

7"Permanent resident." A person who has occupied or has the
8right to occupancy of a room in a hotel as a patron or otherwise
9for a period of more than 30 consecutive days.

10"Room." A space in a hotel set aside for use and occupancy
11by patrons, or otherwise, for consideration, having at least one
12bed or other sleeping accommodation in a room or group of rooms.

13"Township." A township of the second class with a population
14of more than 60,000 and less than 61,000 based on the 2010
15Federal decennial census and which is located within a county of
16the second class A.

17"Transaction." The activity involving the obtaining by a
18transient or patron of the use or occupancy of a hotel room from
19which consideration is payable to the operator under an express
20or an implied contract.

21"Transient." An individual who obtains accommodation in a
22hotel by means of registering at the facility for the temporary
23occupancy of a room for the personal use of the individual by
24paying a fee to the operator.

25§ 8725. Hotel room rental tax in additional fourth class
26counties.

27(a)  General rule.--A county may, by ordinance, impose a tax
28which shall be known as a hotel room rental tax on the
29consideration received by each operator of a hotel within the
30county from each transaction of renting a room or rooms to

1accommodate transients. The tax shall be collected by the
2operator from the patron of the room and paid over to the county
3where the hotel is located as provided under this section.

4(b)  Rate.--The rate of the tax imposed under this section
5shall not exceed 2%, in addition to the tax imposed under
6section 1770.2 of the act of August 9, 1955 (P.L.323, No.130),
7known as The County Code.

8(c)  Collection.--The treasurer of each county electing to
9impose the tax authorized under this section shall collect the
10tax and deposit the revenues received from the tax in a special
11fund established for that purpose. Subsequent to the deduction
12for administrative costs established in subsection (e), the
13county shall distribute to the recognized tourist promotion
14agency all revenues received from the tax not later than 60 days
15after receipt of the tax revenues. The revenues from the special
16fund shall be used by the recognized tourist promotion agency
17for any or all of the following purposes:

18(1) Convention promotion.

19(2) Marketing the area served by the agency as a leisure

20travel destination.

21(3) Marketing the area served by the agency as a
22business travel destination.

23(4) Using all appropriate marketing tools to accomplish

24these purposes, including, but not limited to, advertising,

25publicity, publications, direct marketing, direct sales and

26participation in industry trade shows.

27(5) Projects or programs that are directly and
28substantially related to tourism within the county, augment
29and do not unduly compete with private sector tourism efforts
30and improve and expand the county as a destination market.

1(d) Tax year.--Each tax year for any tax imposed under this
2section shall run concurrently with the county's fiscal year.

3(e) Administrative fee.--For the purposes of defraying costs
4associated with the collection of the tax imposed under this
5section and otherwise performing its obligations under this
6section, a county is hereby authorized to deduct and retain an
7administrative fee from the taxes collected hereunder. Such
8administrative fee shall be established by the county but shall
9not exceed in any tax year the lesser of:

10(1) two percent of all taxes collected under this
11section; or

12(2) fifty thousand dollars, which amount shall be

13adjusted annually, beginning one year after the date of

14enactment, by the the percentage growth in the Consumer Price

15Index for All Urban Consumers as determined by the United
16States Department of Labor.

17(f) Definitions.--As used in this section, the following
18words and phrases shall have the meanings given to them in this
19subsection unless the context clearly indicates otherwise:

20"Consideration." Receipts, fees, charges, rentals, leases,
21cash, credits, property of any kind or nature or other payment
22received by operators in exchange for or in consideration of the
23use or occupancy by a transient of a room or rooms in a hotel
24for a temporary period.

25"County." Any county of the fourth class having a population
26under the 2010 Federal decennial census in excess of 148,000
27residents but less than 149,000 residents.

28"Hotel." A hotel, motel, inn, guesthouse or other structure
29which holds itself out by any means, including advertising,
30license, registration with an innkeepers' group, convention

1listing association, travel publication or similar association
2or with a government agency, as being available to provide
3overnight lodging for consideration to persons seeking temporary
4accommodation; any place which advertises to the public at large
5or any segment thereof that it will provide beds, sanitary
6facilities or other space for a temporary period to members of
7the public at large; or any place recognized as a hostelry. The
8term does not include any portion of a facility that is devoted
9to persons who have an established permanent residence or a
10college or university student residence hall or any private
11campground or any cabins, public campgrounds or other facilities
12located on State land.

13"Operator." Any individual, partnership, nonprofit or
14profit-making association or corporation or other person or
15group of persons who maintains, operates, manages, owns, has
16custody of or otherwise possesses the right to rent or leases
17overnight accommodation in a building to the public for
18consideration.

19"Patron." Any person who pays the consideration for the
20occupancy of a room or rooms in a hotel.

21"Permanent resident." Any person who has occupied or has the
22right to occupy a room or rooms in a hotel as a patron otherwise
23for a period exceeding 30 consecutive days.

24"Room." A space in a building set aside for use and
25occupancy by patrons, or otherwise, for consideration, having at
26least one bed or other sleeping accommodations provided.

27"Temporary resident." Any person who has occupied or has the
28right to occupy a room or rooms in a hotel as a patron otherwise
29for a period of time not exceeding 30 consecutive days.

30"Transaction." The activity involving the obtaining by a

1transient or patron of the use or occupancy of a hotel room from
2which consideration emanates to the operator under an expressed
3or implied contract.

4"Transient." Any person who obtains an accommodation in any
5hotel for the person by means of registering at the facility for
6the temporary occupancy of a room for the personal use of that
7person by paying to the operator of the facility a fee in
8consideration therefor.

9§ 8725.1. Hotel room rental tax in other fourth class counties.

10(a)  General rule.--A county may, by ordinance, impose a tax
11which shall be known as a hotel room rental tax on the
12consideration received by each operator of a hotel within the
13county from each transaction of renting a room or rooms to
14accommodate transients. The tax shall be collected by the
15operator from the patron of the room and paid over to the county
16where the hotel is located as provided under this section.

17(b)  Rate.--The rate of the tax imposed under this section
18shall not exceed 2%, in addition to the tax imposed under
19section 1770.2 of the act of August 9, 1955 (P.L.323, No.130),
20known as The County Code.

21(c)  Collection.--The treasurer of each county electing to
22impose the tax authorized under this section shall collect the
23tax and deposit the revenues received from the tax in a special
24fund established for that purpose. Subsequent to the deduction
25for administrative costs established in subsection (e), the
26county shall distribute to the recognized tourist promotion
27agency all revenues received from the tax not later than 60 days
28after receipt of the tax revenues.

29(d) Tax year.--Each tax year for any tax imposed under this
30section shall run concurrently with the county's fiscal year.

1(e) Administrative fee.--For the purposes of defraying costs
2associated with the collection of the tax imposed under this
3section and otherwise performing its obligations under this
4section, a county is hereby authorized to deduct and retain an
5administrative fee from the taxes collected hereunder. Such
6administrative fee shall be established by the county but shall
7not exceed in any tax year the lesser of:

8(1) two percent of all taxes collected under this
9section; or

10(2) fifty thousand dollars, which amount shall be

11adjusted annually, beginning one year after the date of

12enactment, by the the percentage growth in the Consumer Price

13Index for All Urban Consumers as determined by the United
14States Department of Labor.

15(f) Definitions.--As used in this section, the following
16words and phrases shall have the meanings given to them in this
17subsection unless the context clearly indicates otherwise:

18"Consideration." Receipts, fees, charges, rentals, leases,
19cash, credits, property of any kind or nature or other payment
20received by operators in exchange for or in consideration of the
21use or occupancy by a transient of a room or rooms in a hotel
22for a temporary period.

23"County." Any county of the fourth class having a population
24under the 2010 Federal decennial census in excess of 180,000
25residents but less than 190,000 residents.

26"Hotel." A hotel, motel, inn, guesthouse or other structure
27which holds itself out by any means, including advertising,
28license, registration with an innkeepers' group, convention
29listing association, travel publication or similar association
30or with a government agency, as being available to provide

1overnight lodging for consideration to persons seeking temporary
2accommodation; any place which advertises to the public at large
3or any segment thereof that it will provide beds, sanitary
4facilities or other space for a temporary period to members of
5the public at large; or any place recognized as a hostelry. The
6term does not include any portion of a facility that is devoted
7to persons who have an established permanent residence or a
8college or university student residence hall or any private
9campground or any cabins, public campgrounds or other facilities
10located on State land.

11"Operator." Any individual, partnership, nonprofit or
12profit-making association or corporation or other person or
13group of persons who maintains, operates, manages, owns, has
14custody of or otherwise possesses the right to rent or leases
15overnight accommodation in a building to the public for
16consideration.

17"Patron." Any person who pays the consideration for the
18occupancy of a room or rooms in a hotel.

19"Permanent resident." Any person who has occupied or has the
20right to occupy a room or rooms in a hotel as a patron otherwise
21for a period exceeding 30 consecutive days.

22"Room." A space in a building set aside for use and
23occupancy by patrons, or otherwise, for consideration, having at
24least one bed or other sleeping accommodations provided.

25"Temporary resident." Any person who has occupied or has the
26right to occupy a room or rooms in a hotel as a patron otherwise
27for a period of time not exceeding 30 consecutive days.

28"Transaction." The activity involving the obtaining by a
29transient or patron of the use or occupancy of a hotel room from
30which consideration emanates to the operator under an expressed

1or implied contract.

2"Transient." Any person who obtains an accommodation in any
3hotel for the person by means of registering at the facility for
4the temporary occupancy of a room for the personal use of that
5person by paying to the operator of the facility a fee in
6consideration therefor.

7§ 8726. Hotel room rental tax in certain other fourth class
8counties.

9(a) General rule.--A county may, by ordinance, impose a tax

10which shall be known as a hotel room rental tax on the

11consideration received by each operator of a hotel within the

12county from each transaction of renting a room or rooms to

13accommodate transients. The tax shall be collected by the

14operator from the patron of the room and paid over to the county

15where the hotel is located as provided under this section.

16(b) Rate.--The rate of the tax imposed under this section
17shall not exceed 2%, in addition to the tax imposed under
18section 1770.6 of the act of August 9, 1955 (P.L.323, No.130), 
19known as The County Code.

20(c) Collection.--The treasurer of each county electing to
21impose the tax authorized under this section shall collect the
22tax and deposit the revenues received from the tax in a special
23fund established for that purpose. Subsequent to the deduction
24for administrative costs established in subsection (f), the
25county shall distribute to a recognized tourist promotion agency
26for the county all revenues received from the tax not later than
2760 days after receipt of the tax revenues.

28(d) Tax year.--Each tax year for any tax imposed under this
29section shall run concurrently with the county's fiscal year.

30(e) (Reserved).

1(f) Administrative fee.--For the purposes of defraying costs
2associated with the collection of the tax imposed under this
3section and otherwise performing its obligations under this
4section, a county is hereby authorized to deduct and retain an
5administrative fee from the taxes collected hereunder. Such
6administrative fee shall be established by the county but shall
7not exceed in any tax year the lesser of:

8(1) two percent of all taxes collected under this
9section; or

10(2) fifty thousand dollars, which amount shall be

11adjusted annually, beginning one year after the date of

12enactment, by the the percentage growth in the Consumer Price

13Index for All Urban Consumers as determined by the United
14States Department of Labor.

15(g) Definitions.--As used in this section, the following
16words and phrases shall have the meanings given to them in this
17subsection unless the context clearly indicates otherwise:

18"Consideration." Receipts, fees, charges, rentals, leases,

19cash, credits, property of any kind or nature or other payment

20received by operators in exchange for or in consideration of the

21use or occupancy by a transient of a room or rooms in a hotel

22for a temporary period.

23"County." Any county of the fourth class having a population
24during the 2010 Federal decennial census in excess of 205,000
25residents but less than 210,000 residents.

26"Hotel." A hotel, motel, inn, guesthouse or other structure

27which holds itself out by any means, including advertising,

28license, registration with an innkeepers' group, convention

29listing association, travel publication or similar association

30or with a government agency, as being available to provide

1overnight lodging for consideration to persons seeking temporary

2accommodation; any place which advertises to the public at large

3or any segment thereof that it will provide beds, sanitary

4facilities or other space for a temporary period to members of

5the public at large; or any place recognized as a hostelry. The

6term does not include a college or university student residence
7hall or any private campground or any cabins, public campgrounds
8or other facilities located on State land.

9"Operator." Any individual, partnership, nonprofit or

10profit-making association or corporation or other person or

11group of persons who maintain, operate, manage, own, have

12custody of or otherwise possess the right to rent or lease

13overnight accommodations in a building to the public for

14consideration.

15"Patron." Any person who pays the consideration for the

16occupancy of a room or rooms in a hotel.

17"Room." A space in a building set aside for use and
18occupancy by patrons, or otherwise, for consideration, having at
19least one bed or other sleeping accommodations provided.

20"Transaction." The activity involving the obtaining by a

21transient or patron of the use or occupancy of a hotel room from

22which consideration emanates to the operator under an expressed

23or implied contract.

24"Transient." Any person who obtains an accommodation in any
25hotel for the person by means of registering at the facility for

26the temporary occupancy of a room for the personal use of that

27person by paying to the operator of the facility a fee in

28consideration therefor.

<-29Section 3. Title 53 is amended by adding sections to read:

30§ <-8727 <-8722. Local option cigarette tax in school districts of

1the first class.

2(a) Authorization.--The following shall apply:

3(1) A school district may, if authorized by ordinance of
4the governing body of a city of the first class adopted prior
5to or after the effective date of this section, impose and
6assess an excise tax upon the sale or possession of
7cigarettes within the school district at a rate of 10¢ per
8cigarette. Only one sale shall be taxable and used in
9computing the amount of tax due, whether the sale is of
10individual cigarettes, packages, cartons or cases.

11(2) The governing body of the city of the first class
12and school district may amend, respectively, the ordinance
13authorizing the imposition of the tax and the resolution
14imposing the tax authorized by this section to reflect the
15provisions of this section in the fiscal year in which this
16section takes effect.

17(b) Exception.--The tax authorized under subsection (a) may
18not be levied upon the possession or sale of any cigarette that
19is exempt from, or which is otherwise not subject to, levy under
20Article XII of the Tax Reform Code and the regulations
21promulgated under that article.

22(c) Collection.--

23(1) The tax authorized under subsection (a) shall be
24collected and remitted to the department in the same manner
25as the tax imposed under Article XII of the Tax Reform Code.
26The regulations promulgated under section 1291 of the Tax
27Reform Code shall be applicable to the tax authorized under
28subsection (a) insofar as the regulations are consistent with
29this section.

30(2) Unless the department promulgates regulations to the

1contrary under subsection (d), any stamp affixed under
2section 1215 of the Tax Reform Code shall also reflect
3payment of any tax authorized under this section.

4(3) The provisions of section 1216 of the Tax Reform
5Code shall not apply to any tax authorized under this
6section.

7(d) Administration.--The department shall administer and
8enforce the provisions of this section and may promulgate and
9enforce any rules and regulations not inconsistent with the
10provisions of this section.

11(e) Reimbursement of costs.--From the tax collected under
12this section, the department may retain a sum of the costs of
13collection and shall, on a monthly basis, notify in writing the
14school district imposing the tax of the sum retained and the
15costs of collection under this section. Annually, the department
16shall estimate its cost of collection under this section for the
17next succeeding fiscal year and shall provide the estimate to
18the school district.

19(f) Certified copy of resolution to department.--A school
20district that adopts a resolution:

21(1) To impose the tax authorized under this section or
22to change the rate of the tax shall provide a certified copy
23of the resolution to the department not later than 20 days
24prior to the effective date of the tax or change to the tax.

25(2) To repeal the tax authorized under this section
26shall provide a certified copy of the resolution to the
27department not later than 30 days prior to the effective date
28of the repeal.

29(g) Effective date.--The effective date of any tax
30authorized under this section or change to the tax shall be no

1earlier than 30 days after the adoption of the resolution or
2ordinance.

3(h) Local Cigarette Tax Fund.--

4(1) The Local Cigarette Tax Fund is established in the
5State Treasury and the State Treasurer shall be custodian of
6the fund. The fund shall be subject to the provisions of law
7applicable to funds listed in section 302 of the act of April
89, 1929 (P.L.343, No.176), known as The Fiscal Code.

9(2) The tax imposed under subsection (a) shall be
10received by the department and paid to the State Treasurer
11and, along with interest and penalties, less any collection
12costs allowed under this section and any refunds and credits
13paid, shall be credited to the fund not less frequently than
14every two weeks. During any period prior to the credit of
15moneys to the fund, interest earned on moneys received by the
16department and paid to the State Treasurer under this section
17shall be deposited into the fund.

18(3) Moneys credited to the fund shall be property of the
19school district and shall be distributed as provided in this
20section. The money in the fund, including, but not limited
21to, money credited to the fund under this section, prior year
22encumbrances and the interest earned thereon, shall not lapse
23or be transferred to any other fund, but shall remain in the
24fund and must be used exclusively as provided in this
25section.

26(4) Pending their disbursement to the school district,
27moneys received on behalf of or deposited into the fund shall
28be invested or reinvested as are other funds in the custody
29of the State Treasurer in the manner provided by law. The
30earnings received from the investment or deposit of the funds

1shall be credited to the fund.

2(i) Disbursement to school district.--On or before the 10th
3day of every month, the State Treasurer shall disburse to the
4school district imposing the tax under this section the total
5amount of moneys which are, as of the last day of the previous
6month, contained in the fund.

7(j) Prohibition.--Money from a tax imposed under this
8section may not be used for the issuance or repayment of bonds.

9(k) Expiration.--This section shall expire June 30, 2019.

10(l) Definitions.--As used in this section, the following
11words and phrases shall have the meanings given to them in this
12subsection unless the context clearly indicates otherwise:

13"Cigarette." As defined in section 1201 of the Tax Reform
14Code.

15"Department." The Department of Revenue of the Commonwealth.

16"Fund." The Local Cigarette Tax Fund established under this
17section.

18"Sale." As defined in section 1201 of the Tax Reform Code.

19"School district." A school district of the first class
20coterminous with a city of the first class.

21"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
22known as the Tax Reform Code of 1971.

23§ <-8728 8723. Local sales tax revenues in cities of the first
24class.

25Notwithstanding the provisions of section 696 of the act of
26March 10, 1949 (P.L.30, No.14), known as the Public School Code
27of 1949, an increase in grants to a school district of the first
28class by a city of the first class based on debt service to be
29paid as authorized under section 201-B(f)(1) of the act of March
304, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,

1shall not require a comparable increase in grants by the city in
2subsequent years.

<-3Section 4. Repeals are as follows:

4(1) The General Assembly declares that the repeal under
5paragraph (2) is necessary to effectuate the addition of 53
6Pa.C.S. Ch. 58.

7(2) Article XVIII-C of the act of March 4, 1971 (P.L.6,
8No.2), known as the Tax Reform Code of 1971, is repealed.

9(3) Section 1770.6(f) of the act of August 9, 1955
10(P.L.323, No.130), known as The County Code, is repealed to
11the extent that it is inconsistent with the addition of 53
12Pa.C.S. § 8724.

13Section 5. The addition of 53 Pa.C.S. Ch. 58 is a
14continuation of Article XVIII-C of act of March 4, 1971 (P.L.6,
15No.2), known as the Tax Reform Code of 1971. The following
16apply:

17(1) Except as otherwise provided in 53 Pa.C.S. Ch. 58,
18all activities initiated under Article XVIII-C of the Tax
19Reform Code of 1971 shall continue and remain in full force
20and effect and may be completed under 53 Pa.C.S. Ch. 58.
21Orders, regulations, rules and decisions which were made
22under Article XVIII-C of the Tax Reform Code of 1971 and
23which are in effect on the effective date of section 2(2) of
24this act shall remain in full force and effect until revoked,
25vacated or modified under 53 Pa.C.S. Ch. 58. Contracts,
26obligations and collective bargaining agreements entered into
27under Article XVIII-C of the Tax Reform Code of 1971 are not
28affected nor impaired by the repeal of Article XVIII-C of the
29Tax Reform Code of 1971.

30(2) Except as set forth in paragraph (3), any difference

1in language between 53 Pa.C.S. Ch. 58 and Article XVIII-C of
2the Tax Reform Code of 1971 is intended only to conform to
3the style of the Pennsylvania Consolidated Statutes and is
4not intended to change or affect the legislative intent,
5judicial construction or administration and implementation of
6Article XVIII-C of the Tax Reform Code of 1971.

7(3) Paragraph (2) does not apply to the addition of the
8following provisions of Title 53:

9(i) The addition of the definitions of "contracting
10authority" and "distressed city" in section 5802.

11(ii) Section 5803(a), (b), (c) and (d).

12(iii) Section 5804.

13(iv) Section 5805(c), (d) and (g).

14(v) Section 5806.

15(vi) Section 5807(b), (c), (d), (e), (f), (g) and
16(h).

17(vii) Section 5808(d).

18(viii) Section 5810.

19(ix) Section 5811(b) and (c).

20(x) Section 5813.

21(xi) Section 5814(a) and (d).

22(xii) Section 5815(a) and (c).

23(xiii) Section 5816.

24(xiv) Section 5818.

25(xv) Section 5820.

26(xvi) Section 5821.

27Section 6. The provisions of this act are severable. If any
28provision of this act or its application to any person or
29circumstance is held invalid, the invalidity shall not affect
30other provisions or applications of this act which can be given

1effect without the invalid provision or application.

2Section <-7 <-4. This act shall take effect as follows:

3(1) The following provisions shall take effect
4immediately:

<-5(i) The addition of 53 Pa.C.S. Ch. 58.

6(ii) <-(i) The addition of 53 Pa.C.S. §§ 8722<-, <-and
78723<-, 8724, 8725, 8725.1, 8726, 8727 and 8728.

<-8(iii) Section 4 of this act.

9(iv) Section 5 of this act.

10(v) Section 6 of this act.

11(vi) <-(ii) This section.

12(2) The addition of 53 Pa.C.S. § 303 shall take effect
13in 45 days.

14(3) The remainder of this act shall take effect in 60
15days.