"Per capita market value." The total market value of all
real property divided by population as determined by the most
recent Federal decennial census.
"Total tax revenues." Real property tax revenues, revenues
received by levy of a tax under the Local Tax Enabling Act,
revenues received by levy of a tax under this act and revenues
received by levy of a tax under the act of June 24, 1931
(P.L.1206, No.331), known as The First Class Township Code, the
act of May 1, 1933 (P.L.103, No.69), known as The Second Class
Township Code, as applicable to the municipality, Title 8
(relating to boroughs and incorporated towns) and 11 Pa.C.S. Pt.
V (relating to third class cities).
"Weighted tax revenues." Total tax revenues of a
municipality from all sources divided by the per capita market
value of the municipality.
CHAPTER 5
DISPOSITION OF TAX REVENUES
Section 501. Sales, use and occupancy tax revenues.
(a) Counties.--All of the revenues estimated to be received
by a county from the tax in a fiscal year shall be expended by
the county to maintain core services.
(b) Municipalities.--All of the revenues estimated to be
received by a qualified municipality from the tax in a fiscal
year must be expended by the municipality as follows:
(1) When a municipality's pension plan is a moderately
or severely distressed municipal pension system under the act
of December 18, 1984 (P.L.1005, No.205), known as the
Municipal Pension Plan Funding Standard and Recovery Act,
revenues received in a fiscal year shall first be used to pay
in full the municipality's minimum municipal obligation under
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