PRINTER'S NO. 3147
No. 2387 Session of 1982
INTRODUCED BY MILLER, APRIL 13, 1982
REFERRED TO COMMITTEE ON TRANSPORTATION, APRIL 13, 1982
AN ACT
1 Authorizing certain counties and municipalities to impose a mass
2 transportation assistance tax and providing for the
3 disposition of revenues.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Short title.
7 This act shall be known and may be cited as the "Local Mass
8 Transportation Assistance Tax Act."
9 Section 2. Definitions.
10 The following words and phrases when used in this act shall
11 have, unless the context clearly indicates otherwise, the
12 meanings given to them in this section:
13 "County." Any county in the Commonwealth of the second,
14 second A, third, fourth, fifth, sixth, seventh or eighth class
15 or a home rule county which is the incorporation of or a member
16 of an authority organized for mass transportation pursuant to
17 the act of May 2, 1945 (P.L.382, No.164), known as the
18 "Municipality Authorities Act of 1945," or Article III of the
1 act of January 22, 1968 (P.L.42, No.8), known as the
2 "Pennsylvania Urban Mass Transportation Law."
3 "Mass transportation." The movement of large numbers of
4 people within and between municipalities and counties by means
5 of transit vehicles. The term includes fixed route public
6 transportation services which is regularly scheduled
7 transportation that is available to the general public, and is
8 provided according to published schedules along designated
9 published routes with specified stopping points for the taking
10 on and discharging of passengers. Eligible services include
11 public bus and commuter rail systems. Excluded from this
12 definition are: exclusive ride taxi service; charter or
13 sightseeing services; nonpublic transportation; school bus or
14 limousine services. The term also includes shared ride public
15 transportation services which is demand responsive
16 transportation that is available to the general public, operates
17 on a nonfixed route basis and charges a fare to all riders. For
18 transportation to be included in this definition the first fare
19 paying passengers to enter the public transportation vehicle
20 must not refuse to share the vehicle with other passengers
21 during a given trip. Services excluded under this definition
22 are: exclusive ride taxi service; charter and sightseeing
23 services; nonpublic transportation; school bus or limousine
24 services. Salaries, wages, commissions, bonuses, incentive
25 payments, fees, tips and other compensation received by a person
26 or his personal representative for services rendered, whether
27 directly or through an agent, and whether in cash or in
28 property; not including, however, wages or compensation paid to
29 persons on active military service, periodic payments for
30 sickness and disability other than regular wages received during
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1 a period of sickness, disability or retirement or payments
2 arising under workmen's compensation acts, occupational disease
3 acts and similar legislation, or payments commonly recognized as
4 old age benefits, retirement pay or pensions paid to persons
5 retired from service after reaching a specific age or after a
6 stated period of employment or payments commonly known as public
7 assistance, or unemployment compensation payments made by any
8 governmental agency or payments to reimburse expenses or
9 payments made by employers or labor unions for wage and salary
10 supplemental programs, including, but not limited to, programs
11 covering hospitalization, sickness, disability or death,
12 supplemental unemployment benefits, strike benefits, social
13 security and retirement.
14 "Municipality." Any city of the third class which is the
15 incorporation of or a member of an authority organized for mass
16 transportation pursuant to the act of May 2, 1945 (P.L.382,
17 No.164), known as the "Municipality Authorities Act of 1945."
18 "Transit vehicle." A self-propelled or electrically
19 propelled vehicle designed for carrying 15 or more passengers,
20 exclusive of the driver, other than a taxicab, designed and used
21 for the transportation of persons for compensation including,
22 but not limited to, subway cars, trolleys, trackless trolleys
23 and railroad passenger cars.
24 "Wages." Wages, salaries, commissions and tips.
25 Section 3. Additional authorization to tax.
26 (a) In addition to any other authority to impose and collect
27 taxes each county or municipality shall have the power to impose
28 by ordinance or resolution a mass transportation assistance tax.
29 (b) Pursuant to the authority granted in subsection (a) each
30 county may impose a sales tax not in excess of 1% on the same
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1 items subject to the tax imposed by Article II of the act of
2 March 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of
3 1971," and each county or municipality may impose a wage tax not
4 in excess of 1/2% or an income tax not in excess of 1/2%.
5 (c) Any county or municipality exercising the authority
6 granted in this section shall only impose one of the three tax
7 options available for their consideration.
8 Section 4. Collection of taxes.
9 (a) The ordinance or resolution shall direct that the county
10 treasurer be responsible for the collection of taxes imposed by
11 the county and the municipal tax collector be responsible for
12 collecting the taxes imposed by the municipality.
13 (b) The ordinance or resolution may specify the procedures
14 necessary to collect the taxes. The procedures shall conform for
15 purposes of the sales tax with the procedures utilized by the
16 Pennsylvania Department of Revenue and for the wage or income
17 tax may conform with the procedures utilized by the Department
18 of Revenue or the procedures set forth in the act of December
19 31, 1965 (P.L.1257, No.511), known as "The Local Tax Enabling
20 Act."
21 Section 5. Disposition of revenue.
22 Fifty percent of any revenue raised pursuant to section 3
23 shall be dedicated solely for mass transportation assistance.
24 The remaining 50% of the revenues may be used for mass
25 transportation assistance or any other general service provided
26 by the county or the municipality.
27 Section 6. Limitation.
28 Whenever the boundaries of any county or municipality overlap
29 or when the municipality is within the boundaries of the county,
30 then the county shall be solely responsible for enacting the tax
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1 provided in section 3.
2 Section 7. Effective date.
3 This act shall take effect in 60 days.
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