PRINTER'S NO. 2696
No. 2046 Session of 2001
INTRODUCED BY CURRY, CAPPELLI, BARRAR, BROWNE, CORRIGAN, HALUSKA, HORSEY, MELIO, SAYLOR, STEELMAN, C. WILLIAMS, PERZEL, SHANER AND WASHINGTON, OCTOBER 17, 2001
REFERRED TO COMMITTEE ON URBAN AFFAIRS, OCTOBER 17, 2001
AN ACT 1 Amending the act of June 5, 1991 (P.L.9, No.6), entitled "An act 2 providing for the financial stability of cities of the first 3 class; establishing an authority empowered to assist cities 4 of the first class in their financial affairs and to issue 5 findings and recommendations to cities of the first class and 6 to the General Assembly; creating the authority and providing 7 for its powers and duties; authorizing each city of the first 8 class and the authority to enter into intergovernmental 9 cooperation agreements and specifying certain terms of such 10 agreements and ordinances whereby cities of the first class 11 enter into such agreements; empowering the authority to incur 12 indebtedness, receive revenues, acquire the obligations of 13 assisted cities, make loans and offer other financial 14 assistance to such cities subject to conditions; establishing 15 procedures for the preparation and review of financial plans 16 of cities of the first class while bonds of the authority are 17 outstanding and providing remedies for failure to adhere to 18 such plans; requiring certain contracts to be consistent with 19 the financial plan; making certain provisions with respect to 20 short-term borrowing by cities of the first class; 21 establishing procedures for handling authority funds, and 22 providing for certain payments to the authority; providing 23 security for bonds and notes issued by the authority; 24 authorizing the creation of a debt service reserve fund and 25 providing for its maintenance; granting to the holders of the 26 authority's indebtedness and to the authority certain 27 remedies in the event of default by the authority or by an 28 assisted city on authorized obligations; authorizing cities 29 of the first class to receive financial assistance from the 30 authority under certain terms and conditions; establishing 31 the method for the appointment and composition of the 32 authority board; prohibiting the authority and assisted 33 cities from filing a petition under Federal bankruptcy
1 statutes; authorizing an appropriation for authority 2 operating expenses; authorizing cities of the first class to 3 impose an optional sales and use tax; authorizing cities of 4 the first class to impose certain taxes for the authority; 5 authorizing emergency payment deferral; and providing 6 jurisdiction for challenges to this act," further providing 7 for situs for imposition of sales and use tax. 8 The General Assembly of the Commonwealth of Pennsylvania 9 hereby enacts as follows: 10 Section 1. Section 504(a) of the act of June 5, 1991 (P.L.9, 11 No.6), known as the Pennsylvania Intergovernmental Cooperation 12 Authority Act for Cities of the First Class, is amended and the 13 section is amended by adding a subsection to read: 14 Section 504. Situs for imposition of tax. 15 (a) Situs for retail sales.--For purposes of this chapter 16 and except as otherwise provided in this subsection, a sale at 17 retail shall be deemed to be consummated at the place of 18 business of the retailer unless the tangible personal property 19 sold is delivered by the retailer or his agent to [an out-of- 20 State] a destination outside the city imposing the tax or to a 21 common carrier for delivery to [an out-of-State] a destination 22 outside the city imposing the tax or the United States mails for 23 delivery to [an out-of-State] a destination outside the city 24 imposing the tax. In the event a retailer has more than one 25 place of business in this Commonwealth which participates in the 26 sale, the sale shall be deemed to be consummated at the place of 27 business of the retailer where the initial order for the 28 tangible personal property is taken, even though the order must 29 be forwarded elsewhere for acceptance, approval of credit, 30 shipment or billing. A sale by a retailer's employee shall be 31 deemed to be consummated at the place of business from which 32 that employee works. 33 * * * 20010H2046B2696 - 2 -
1 (d) Cross-references in Second Class County Code.--A cross- 2 reference to this section that is contained in section 3153-B of 3 act of July 28, 1953 (P.L.723, No.230), known as the Second 4 Class County Code, shall be deemed to be a reference to this 5 section as it existed on January 1, 2001, unless otherwise 6 provided in the Second Class County Code. 7 Section 2. This act shall take effect in 60 days. H30L11BIL/20010H2046B2696 - 3 -