HOUSE AMENDED
PRIOR PRINTER'S NOS. 379, 1099 PRINTER'S NO. 1197
No. 366 Session of 1999
INTRODUCED BY ARMSTRONG, FEBRUARY 11, 1999
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
JUNE 9, 1999
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled,
2 as amended, "An act relating to counties of the third,
3 fourth, fifth, sixth, seventh and eighth classes; amending,
4 revising, consolidating and changing the laws relating
5 thereto; and providing for regional renaissance initiatives,"
6 further providing for the definition of "county" for
7 authorization of excise tax; AUTHORIZING COUNTIES OF THE <--
8 FIRST CLASS TO IMPOSE AN EXCISE TAX ON VEHICLE RENTALS;
9 AUTHORIZING COUNTY CONTROL OF CERTAIN WASTE FACILITIES; AND
10 PROVIDING FOR ESTABLISHMENT OF A COMMISSION ON THE STATUS OF
11 WOMEN.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The definition of "county" in section 1770.2(f) <--
15 of the act of August 9, 1955 (P.L.323, No.130), known as The
16 County Code, amended June 18, 1998 (P.L.619, No.79), is amended
17 to read:
18 SECTION 1. THE TITLE OF THE ACT OF AUGUST 9, 1955 (P.L.323, <--
19 NO.130), KNOWN AS THE COUNTY CODE, AMENDED JUNE 18, 1997
20 (P.L.179, NO.18), IS AMENDED TO READ:
21 AN ACT
1 RELATING TO COUNTIES OF THE FIRST, THIRD, FOURTH, FIFTH, SIXTH,
2 SEVENTH AND EIGHTH CLASSES; AMENDING, REVISING, CONSOLIDATING
3 AND CHANGING THE LAWS RELATING THERETO; RELATING TO
4 IMPOSITION OF EXCISE TAXES BY COUNTIES, INCLUDING AUTHORIZING
5 IMPOSITION OF AN EXCISE TAX ON THE RENTAL OF MOTOR VEHICLES
6 BY COUNTIES OF THE FIRST CLASS; AND PROVIDING FOR REGIONAL
7 RENAISSANCE INITIATIVES.
8 SECTION 2. THE DEFINITION OF "COUNTY" IN SECTION 1770.2(F)
9 OF THE ACT, AMENDED JUNE 18, 1998 (P.L.619, NO.79), IS AMENDED
10 TO READ:
11 Section 1770.2. Authorization of Excise Tax.--* * *
12 (f) As used in this section, the following words and phrases
13 shall have the meanings given to them in this subsection:
14 * * *
15 "County." Any county which is on the effective date of this
16 act a county of the third class having a population under the
17 1990 Federal Decennial Census in excess of 337,000 residents,
18 but less than 341,000 residents, and any OR A COUNTY OF THE <--
19 THIRD CLASS HAVING A POPULATION UNDER THE 1990 FEDERAL DECENNIAL
20 CENSUS IN EXCESS OF 374,000 RESIDENTS, BUT LESS THAN 380,000
21 RESIDENTS, OR A county of the third class having a population
22 under the 1990 Federal Decennial Census in excess of 415,000
23 residents, but less than 500,000 residents, or a county of the
24 fourth class having a population under the 1990 Federal
25 Decennial Census in excess of 159,000 residents, but less than
26 175,000 residents, or a county of the fifth class having a
27 population under the 1990 Federal Decennial Census in excess of
28 123,000 residents, OR A COUNTY OF THE FIFTH CLASS HAVING A <--
29 POPULATION UNDER THE 1990 FEDERAL DECENNIAL CENSUS IN EXCESS OF
30 117,000 RESIDENTS, BUT LESS THAN 121,050 RESIDENTS, or a county
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1 of the sixth class having a population under the 1990 Federal
2 Decennial Census in excess of 87,000 residents.
3 * * *
4 SECTION 3. THE ACT IS AMENDED BY ADDING SECTIONS TO READ: <--
5 SECTION 1770.5. AUTHORIZATION OF TWO PER CENTUM HOTEL TAX.--
6 (A) THE COUNTY COMMISSIONERS OF ANY COUNTY OF THE THIRD CLASS
7 HAVING A POPULATION UNDER THE 1990 FEDERAL DECENNIAL CENSUS IN
8 EXCESS OF 237,000 RESIDENTS, BUT LESS THAN 240,000 RESIDENTS MAY
9 IMPOSE A HOTEL TAX NOT TO EXCEED TWO PER CENTUM OF THE
10 CONSIDERATION RECEIVED BY EACH OPERATOR OF A HOTEL WITHIN THE
11 COUNTY FROM EACH TRANSACTION OF RENTING A ROOM OR ROOMS TO
12 TRANSIENTS. THE TAX SHALL BE COLLECTED BY THE OPERATOR FROM THE
13 PATRON OF THE ROOM OR ROOMS AND PAID OVER TO THE COUNTY AS
14 HEREIN PROVIDED.
15 (B) THE COUNTY COMMISSIONERS MAY BY ORDINANCE IMPOSE
16 REQUIREMENTS FOR KEEPING OF RECORDS, THE FILING OF TAX RETURNS
17 AND THE TIME AND MANNER OF COLLECTION AND PAYMENT OF TAX. THE
18 COUNTY COMMISSIONERS MAY ALSO IMPOSE BY ORDINANCE PENALTIES AND
19 INTEREST FOR FAILURE TO COMPLY WITH RECORDKEEPING, FILING,
20 COLLECTION AND PAYMENT REQUIREMENTS.
21 (C) THE COUNTY COMMISSIONERS OF EACH COUNTY SHALL DESIGNATE
22 THE ENTITY OR AGENCY RESPONSIBLE TO COLLECT AND TO ENFORCE THE
23 COLLECTION OF THE TAX ON THEIR BEHALF. ALL REVENUES RECEIVED
24 FROM THE TAX SHALL BE DEPOSITED INTO A SPECIAL FUND, WHICH IS TO
25 BE ESTABLISHED BY THE COUNTY'S TREASURER. THE DISPOSITION OF THE
26 REVENUES FROM THE SPECIAL FUND SHALL BE AS FOLLOWS:
27 (1) TWENTY PER CENTUM OF ALL REVENUES RECEIVED PER ANNUM
28 SHALL BE DISTRIBUTED BY THE TREASURER TO A CITY OF THE THIRD
29 CLASS IN THE COUNTY OF THE THIRD CLASS IMPOSING THE TAX FOR THE
30 APPROPRIATE AND REASONABLE MARKETING AND PROMOTIONAL EXPENSES OF
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1 PROMOTING TOURISM IN THE CITY OF A THIRD CLASS AND THE COSTS
2 ASSOCIATED WITH THE RENOVATION, REHABILITATION, EXTENSION,
3 FURNISHING, EQUIPPING, SUBSTANTIAL REPAIR, OR CONSTRUCTION OF A
4 TOURISM-RELATED FACILITY LOCATED WITHIN THE CITY OF THE THIRD
5 CLASS, INCLUDING FOR PAYMENT OF THE DEBT SERVICE ON BONDS ISSUED
6 FOR SUCH PROJECTS;
7 (2) TEN PER CENTUM OF ALL REVENUES RECEIVED PER ANNUM SHALL
8 BE DISTRIBUTED BY THE TREASURER TO THE COUNTY COMMISSIONERS WHO
9 MAY ACCEPT THE FUNDS WHICH MAY BE USED FOR PURPOSES TO BE
10 DETERMINED BY THE COUNTY COMMISSIONERS, OR, IF THE COUNTY
11 COMMISSIONERS ELECT NOT TO ACCEPT THE FUNDS, THE FUNDS SHALL BE
12 DISTRIBUTED BY THE TREASURER TO THE TPA FOR THE APPROPRIATE AND
13 REASONABLE MARKETING AND PROMOTIONAL EXPENSES OF THE TPA IN
14 PROMOTING TOURISM IN THE COUNTY OF THE THIRD CLASS IMPOSING THE
15 TAX, EXCLUDING PROMOTION OF A CITY OF THE THIRD CLASS RECEIVING
16 REVENUES UNDER CLAUSE (1); AND
17 (3) SEVENTY PER CENTUM OF ALL REVENUE RECEIVED PER ANNUM
18 SHALL BE DISTRIBUTED BY THE TREASURER TO QUALIFIED AUTHORITIES
19 LOCATED WITHIN THE COUNTY OF THE THIRD CLASS IMPOSING THE TAX,
20 FOR PAYMENT OF THE DEBT SERVICE ON BONDS ISSUED FOR THE
21 CONSTRUCTION OF THE COUNTY REGIONAL SPORTS FACILITY HAVING A
22 SEATING CAPACITY OF TEN THOUSAND TO FOURTEEN THOUSAND SEATS,
23 WHICH IS OWNED, IN WHOLE OR IN PART, OR LEASED BY THE APPLICABLE
24 AUTHORITY, AND WHICH IS LOCATED WITHIN THE COUNTY OF THE THIRD
25 CLASS IMPOSING THE TAX. THE FOLLOWING ARE QUALIFIED AUTHORITIES
26 FOR PURPOSES OF THIS CLAUSE:
27 (I) AN AUTHORITY INCORPORATED PURSUANT TO THE ACT OF MAY 2,
28 1945 (P.L.382, NO.164), KNOWN AS THE "MUNICIPALITY AUTHORITIES
29 ACT OF 1945";
30 (II) AN INDUSTRIAL OR COMMERCIAL DEVELOPMENT AUTHORITY
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1 INCORPORATED PURSUANT TO THE ACT OF AUGUST 23, 1967 (P.L.251,
2 NO.102), KNOWN AS THE "ECONOMIC DEVELOPMENT FINANCING LAW"; AND
3 (III) A REDEVELOPMENT AUTHORITY INCORPORATED PURSUANT TO THE
4 ACT OF MAY 24, 1945 (P.L.991, NO.385), KNOWN AS THE "URBAN
5 REDEVELOPMENT LAW."
6 (D) THE TREASURER OF EACH COUNTY ELECTING TO IMPOSE THE TAX
7 AUTHORIZED UNDER THIS SECTION SHALL COLLECT THE TAX FROM THE
8 ENTITY OR AGENCY DESIGNATED BY THE COUNTY COMMISSIONERS TO
9 COLLECT AND TO ENFORCE THE COLLECTION OF THE TAX AND SHALL
10 DEPOSIT THE REVENUES RECEIVED FROM THE TAX IN A SPECIAL FUND
11 ESTABLISHED FOR THAT PURPOSE.
12 (E) THE TAX YEAR FOR A TAX IMPOSED UNDER THIS SECTION SHALL
13 RUN CONCURRENTLY WITH THE CALENDAR YEAR.
14 (F) AS USED IN THIS SECTION, THE FOLLOWING WORDS AND PHRASES
15 SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS SUBSECTION:
16 "CONSIDERATION." RECEIPTS, FEES, CHARGES, RENTALS, LEASES,
17 CASH, CREDITS, PROPERTY OF ANY KIND OR NATURE, OR OTHER PAYMENT
18 RECEIVED BY OPERATORS IN EXCHANGE FOR OR IN CONSIDERATION OF THE
19 USE OR OCCUPANCY BY A TRANSIENT OF A ROOM OR ROOMS IN A HOTEL
20 FOR ANY TEMPORARY PERIOD.
21 "DEBT SERVICE ON BONDS." ANY COST RELATED TO THE ISSUANCE,
22 REFINANCING, REFUNDING, OR PAYMENT OR ANY OTHER COSTS ASSOCIATED
23 WITH THE ISSUANCE AND MAINTENANCE OF BONDS OR NOTES BY AN
24 AUTHORITY OR A CITY OF THE THIRD CLASS.
25 "HOTEL." A HOTEL, MOTEL, INN, GUEST HOUSE OR OTHER STRUCTURE
26 WHICH HOLDS ITSELF OUT BY ANY MEANS, INCLUDING ADVERTISING,
27 LICENSE, REGISTRATION WITH AN INNKEEPERS' GROUP, CONVENTION
28 LISTING ASSOCIATION, TRAVEL PUBLICATION OR SIMILAR ASSOCIATION
29 OR WITH A GOVERNMENT AGENCY, AS BEING AVAILABLE TO PROVIDE
30 OVERNIGHT LODGING OR USE OF FACILITY SPACE FOR CONSIDERATION TO
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1 PERSONS SEEKING TEMPORARY ACCOMMODATION, ANY PLACE WHICH
2 ADVERTISES TO THE PUBLIC AT LARGE OR ANY SEGMENT THEREOF THAT IT
3 WILL PROVIDE BEDS, SANITARY FACILITIES OR OTHER SPACE FOR A
4 TEMPORARY PERIOD TO MEMBERS OF THE PUBLIC AT LARGE; OR ANY PLACE
5 RECOGNIZED AS A HOSTELRY. THE TERM DOES NOT INCLUDE ANY PORTION
6 OF A FACILITY THAT IS DEVOTED TO PERSONS WHO HAVE AN ESTABLISHED
7 PERMANENT RESIDENCE OR A COLLEGE OR UNIVERSITY STUDENT RESIDENCE
8 HALL.
9 "OCCUPANCY." THE USE OR POSSESSION OR THE RIGHT TO THE USE
10 OR POSSESSION BY ANY PERSON OTHER THAN A PERMANENT RESIDENT OF
11 ANY ROOM IN A HOTEL FOR ANY PURPOSE OR THE RIGHT TO THE USE OR
12 POSSESSION OF THE FURNISHINGS OR TO THE SERVICES ACCOMPANYING
13 THE USE AND POSSESSION OF THE ROOM.
14 "OPERATOR." AN INDIVIDUAL, PARTNERSHIP, NONPROFIT OR PROFIT-
15 MAKING ASSOCIATION OR CORPORATION, OR OTHER PERSON OR GROUP OF
16 PERSONS WHO MAINTAINS, OPERATES, MANAGES, OWNS, HAS CUSTODY OF
17 OR OTHERWISE POSSESSES THE RIGHT TO RENT OR LEASE OVERNIGHT
18 ACCOMMODATIONS IN A HOTEL TO THE PUBLIC FOR CONSIDERATION.
19 "PATRON." A PERSON WHO PAYS THE CONSIDERATION FOR THE
20 OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL.
21 "PERMANENT RESIDENT." A PERSON WHO HAS OCCUPIED OR HAS THE
22 RIGHT TO OCCUPANCY OF A ROOM OR ROOMS IN A HOTEL AS A PATRON OR
23 OTHERWISE FOR A PERIOD EXCEEDING THIRTY CONSECUTIVE DAYS.
24 "ROOM." A SPACE IN A HOTEL SET ASIDE FOR USE AND OCCUPANCY
25 BY PATRONS, OR OTHERWISE, FOR CONSIDERATION, HAVING AT LEAST ONE
26 BED OR OTHER SLEEPING ACCOMMODATION IN A ROOM OR GROUP OF ROOMS.
27 "TOURIST PROMOTION AGENCY (TPA)." AN ORGANIZATION, AGENCY OR
28 CORPORATION DESIGNATED TO BE SUCH BY THE BOARD OF COMMISSIONERS
29 OF THE COUNTY IN WHICH THE TAX IS IMPOSED. THE TPA SHALL BE DULY
30 ESTABLISHED, DESIGNATED AND RECOGNIZED AS THE COUNTY'S TPA IN
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1 ACCORDANCE WITH AND PURSUANT TO THE ACT OF APRIL 28, 1961
2 (P.L.111, NO.50), KNOWN AS THE "TOURIST PROMOTION LAW."
3 "TRANSACTION." THE ACTIVITY INVOLVING THE OBTAINING BY A
4 TRANSIENT OR PATRON OF THE USE OR OCCUPANCY OF A HOTEL ROOM FROM
5 WHICH CONSIDERATION IS PAYABLE TO THE OPERATOR UNDER AN EXPRESS
6 OR AN IMPLIED CONTRACT.
7 "TRANSIENT." AN INDIVIDUAL WHO OBTAINS ACCOMMODATION IN A
8 HOTEL BY MEANS OF REGISTERING AT THE FACILITY FOR THE TEMPORARY
9 OCCUPANCY OF A ROOM FOR THE PERSONAL USE OF THE INDIVIDUAL BY
10 PAYING A FEE TO THE OPERATOR.
11 SECTION 1976. COUNTY CONTROL OF CERTAIN WASTE FACILITIES.--
12 (A) THE COUNTY COMMISSIONERS OF A HOST COUNTY MAY DENY ANY
13 PERMIT OR PERMIT MODIFICATION FOR A FACILITY LOCATED IN THE
14 COUNTY, EXCEPT AS PROVIDED IN SUBSECTION (B).
15 (B) (1) THE HOST COUNTY MAY NOT DENY A PERMIT OR PERMIT
16 MODIFICATION OF A FACILITY LOCATED IN THE COUNTY IF THE
17 DEPARTMENT DETERMINES THAT THERE IS A PUBLIC NEED FOR THE
18 ADDITIONAL CAPACITY CONTAINED WITHIN THAT PERMIT OR PERMIT
19 MODIFICATION. THE PUBLIC NEED FOR ADDITIONAL CAPACITY SHALL BE
20 DETERMINED BY THE DEPARTMENT, AT LEAST EVERY THREE YEARS, BY
21 TOTALING THE AVAILABLE DISPOSAL CAPACITY WITHIN THAT REGION. IF
22 THE TOTAL DISPOSAL CAPACITY WITHIN THAT REGION IS AT OR BELOW
23 THE TWO-YEAR CAPACITY, THE DEPARTMENT MAY ISSUE A CERTIFICATE OF
24 PUBLIC NEED WHICH SHALL OVERRIDE ANY HOST COUNTY DENIALS OF
25 PERMITS OR PERMIT MODIFICATIONS.
26 (2) THE DEPARTMENT MAY ISSUE PERMITS AND PERMIT
27 MODIFICATIONS WITHIN THAT REGION UNTIL SUCH TIME AS THE
28 PERMITTED CAPACITY WITHIN THAT REGION REACHES THE SEVEN-YEAR
29 CAPACITY.
30 (C) (1) IF THE DEPARTMENT DETERMINES TO ISSUE A CERTIFICATE
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1 OF PUBLIC NEED UNDER SUBSECTION (B), THE DEPARTMENT SHALL
2 CONDUCT AT LEAST ONE PUBLIC HEARING IN THE HOST COUNTY BEFORE
3 THE PERMIT OR PERMIT MODIFICATION IS APPROVED. THE PUBLIC
4 HEARING SHALL BE SCHEDULED WITH A MINIMUM OF THIRTY DAYS' PUBLIC
5 NOTICE PRIOR TO THE HEARING DATE. A COMMENT PERIOD OF NOT LESS
6 THAN SIXTY DAYS SHALL BE PROVIDED TO ACCEPT WRITTEN COMMENTS ON
7 THE PERMIT OR PERMIT MODIFICATION.
8 (2) AT THE PUBLIC HEARING, THE DEPARTMENT SHALL PRESENT
9 INFORMATION, INCLUDING, BUT NOT LIMITED TO:
10 (I) THE NATURE OF THE PROPOSED FACILITY.
11 (II) THE SITE OF THE PROPOSED FACILITY OR EXPANSION OF
12 EXISTING FACILITY.
13 (III) THE POTENTIAL GENERATORS OF WASTE.
14 (IV) THE LIFE EXPECTANCY OF THE PROPOSED FACILITY OR
15 EXPANSION OF EXISTING FACILITY.
16 (V) AN EXPLANATION OF THE HOST COUNTY'S RIGHTS WITH REGARD
17 TO ABATEMENT OF NUISANCES AT THE FACILITY, INCLUDING, BUT NOT
18 LIMITED TO, TRAFFIC PROBLEMS, LITTER, ODORS, NOISE, DUST OR
19 OTHER NUISANCES THAT MAY EMANATE FROM THE FACILITY OR THAT MAY
20 INCREASE DAILY VOLUME AT THE FACILITY.
21 (D) DEFINITIONS.--AS USED IN THIS SECTION, THE FOLLOWING
22 WORDS AND PHRASES SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS
23 SUBSECTION:
24 "DAILY VOLUME." THE AMOUNT OF SOLID WASTE ACTUALLY DISPOSED
25 OF EACH DAY AT A FACILITY.
26 "DEPARTMENT." THE DEPARTMENT OF ENVIRONMENTAL PROTECTION OF
27 THE COMMONWEALTH.
28 "FACILITY." A MUNICIPAL WASTE LANDFILL,
29 CONSTRUCTION/DEMOLITION WASTE LANDFILL, RESOURCE RECOVERY
30 FACILITY OR COMMERCIAL RESIDUAL WASTE DISPOSAL FACILITY.
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1 "HOST COUNTY." A COUNTY WITHIN WHICH A FACILITY IS LOCATED
2 OR PROPOSED TO BE LOCATED OR HAS BEEN PERMITTED BUT NOT
3 CONSTRUCTED.
4 "PERMITTED DAILY VOLUME." THE AMOUNT OF SOLID WASTE
5 PERMITTED BY THE DEPARTMENT OF ENVIRONMENTAL PROTECTION TO BE
6 DISPOSED OF AT A FACILITY EACH DAY.
7 "REGION." THE GEOGRAPHICAL AREA DESIGNATED BY THE DEPARTMENT
8 OF ENVIRONMENTAL PROTECTION FOR EACH OF ITS REGIONAL FIELD
9 OPERATIONS.
10 SECTION 4. ARTICLES XIX AND XXIII OF THE ACT ARE AMENDED BY
11 ADDING SUBDIVISIONS TO READ:
12 (Z.2) COMMISSION ON WOMEN
13 SECTION 1999I. COMMISSION ON THE STATUS OF WOMEN.--THE BOARD
14 OF COMMISSIONERS IN ANY COUNTY MAY ESTABLISH A COMMISSION ON THE
15 STATUS OF WOMEN.
16 (M) TAX FOR CAPITAL COSTS RETIREMENT
17 SECTION 2398. AUTHORIZATION OF VEHICLE RENTAL TAX BY CITIES
18 OF THE FIRST CLASS.--(A) NOTWITHSTANDING ANY PROVISION OF THIS
19 ACT OR ANY LAW TO THE CONTRARY, EACH COUNTY OF THE FIRST CLASS
20 IS HEREBY AUTHORIZED TO IMPOSE AN EXCISE TAX ON THE RENTAL OF A
21 RENTAL VEHICLE IN THAT COUNTY. THE TAX MAY BE IMPOSED ON ANY
22 PERSON RENTING A RENTAL VEHICLE AT A RATE OF UP TO TWO PER
23 CENTUM OF THE PURCHASE PRICE OF THE RENTAL. FOR PURPOSES OF THIS
24 SECTION, THE SITUS OF A RENTAL VEHICLE IS THE PLACE WHERE THE
25 RENTER TAKES POSSESSION OF THE RENTAL VEHICLE.
26 (B) ALL OF THE PROCEEDS OF THE VEHICLE RENTAL TAX SHALL BE
27 DEDICATED SOLELY TO THE PAYMENT OF THE COSTS OF CAPITAL
28 PROJECTS, WHICH COSTS MAY INCLUDE, WITHOUT LIMITATION, LEASE
29 PAYMENTS OR SERVICE AGREEMENTS WITH AUTHORITIES FOR CAPITAL
30 PROJECTS AND DEBT SERVICE ON BONDS ISSUED FOR CAPITAL PROJECTS.
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1 THE COMMONWEALTH DOES HEREBY PLEDGE TO AND AGREE WITH ANY
2 PERSON, FIRM OR CORPORATION SUBSCRIBING TO OR ACQUIRING BONDS
3 ISSUED BY THE COUNTY, CITY OR AN AUTHORITY TO FINANCE A CAPITAL
4 PROJECT FOR WHICH THE TAX WAS DEDICATED THAT THE COMMONWEALTH
5 ITSELF WILL NOT REPEAL THIS AUTHORIZATION OR REDUCE THE RATE OF
6 TAX AUTHORIZED UNDER THIS SECTION UNTIL ALL SUCH BONDS, TOGETHER
7 WITH THE INTEREST THEREON, HAVE BEEN PAID OR PROVISION FOR SUCH
8 PAYMENT SHALL HAVE BEEN MADE, NOR SHALL A COUNTY OR CITY OF THE
9 FIRST CLASS IMPOSING SUCH TAX AND DEDICATING SUCH TAX AS
10 PROVIDED IN THIS SECTION BE PERMITTED TO REPEAL SUCH TAX OR TO
11 REDUCE THE RATE OF SUCH TAX OR TO REVOKE SUCH DEDICATION UNTIL
12 ALL OF SUCH BONDS, TOGETHER WITH INTEREST THEREON, SHALL HAVE
13 BEEN PAID OR PROVISION FOR SUCH PAYMENT SHALL HAVE BEEN MADE.
14 PAYMENTS BY A COUNTY OR A CITY OF THE FIRST CLASS UNDER ANY
15 LEASE OR SERVICE AGREEMENT AS HEREINABOVE DESCRIBED SHALL NOT
16 CONSTITUTE DEBT OF THE COMMONWEALTH OR OF A COUNTY OR CITY OF
17 THE FIRST CLASS.
18 (C) THE VEHICLE RENTAL TAX SHALL BE COLLECTED BY EACH
19 VEHICLE RENTAL COMPANY IN THE COUNTY OR CITY IMPOSING THE TAX.
20 THE TAX SHALL BE COLLECTED AT THE TIME THE RENTAL VEHICLE IS
21 RENTED BY THAT VEHICLE RENTAL COMPANY AND SHALL BE REMITTED BY
22 THE VEHICLE RENTAL COMPANY TO THE COUNTY OR CITY THAT IMPOSED
23 THE TAX IN ACCORDANCE WITH RULES AND REGULATIONS ESTABLISHED BY
24 THE COUNTY OR CITY OR THE TAX COLLECTION AGENCIES OF THAT COUNTY
25 OR CITY FOR COLLECTION AND REMITTANCE OF THE TAX. ANY PERSON
26 REQUIRED TO COLLECT OR PAY OVER ANY TAX AUTHORIZED BY THIS
27 SECTION AND WHO FAILS TO COLLECT OR PAY OVER ANY SUCH TAX SHALL
28 BE LIABLE FOR THE FULL AMOUNT OF SUCH TAX, INCLUDING ANY
29 INTEREST OR PENALTIES WHICH MAY BE IMPOSED BY A COUNTY OR CITY
30 OF THE FIRST CLASS.
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1 (D) THE COUNTY OR CITY AND ITS TAX COLLECTION AGENCIES ARE
2 AUTHORIZED TO PROMULGATE AND ENFORCE RULES AND REGULATIONS NOT
3 INCONSISTENT WITH THE PROVISIONS OF THIS SECTION RELATING TO ANY
4 MATTER OR THING PERTAINING TO THE COLLECTION, ADMINISTRATION AND
5 ENFORCEMENT OF THE PROVISIONS OF THIS SECTION.
6 (E) DEFINITIONS.--AS USED IN THIS SECTION, THE FOLLOWING
7 WORDS AND PHRASES SHALL HAVE THE MEANINGS GIVEN TO THEM IN THIS
8 SUBSECTION:
9 "RENTAL VEHICLE" SHALL MEAN A PRIVATE PASSENGER MOTOR VEHICLE
10 DESIGNED TO TRANSPORT FIFTEEN OR FEWER PASSENGERS, OR A TRUCK,
11 TRAILER OR SEMITRAILER USED IN THE TRANSPORTATION OF PROPERTY
12 OTHER THAN COMMERCIAL FREIGHT, THAT IS RENTED WITHOUT A DRIVER,
13 IS PART OF A FLEET OF FIVE OR MORE RENTAL VEHICLES THAT IS USED
14 FOR THAT PURPOSE AND OWNED OR LEASED BY THE SAME PERSON OR
15 ENTITY, AND IS RENTED FOR A PERIOD OF TWENTY-NINE OR FEWER
16 CONSECUTIVE DAYS.
17 "VEHICLE RENTAL COMPANY" SHALL MEAN ANY BUSINESS ENTITY
18 ENGAGED IN THE BUSINESS OF RENTING MOTOR VEHICLES IN THIS
19 COMMONWEALTH.
20 Section 2 5. This act shall take effect immediately. <--
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