PRINTER'S NO. 401
No. 357 Session of 1997
INTRODUCED BY REBER, BUNT, GODSHALL, OLASZ, BELARDI, HERSHEY,
READSHAW, LYNCH, BOSCOLA, PLATTS, E. Z. TAYLOR, RUBLEY,
MARSICO, LEH, FICHTER, LAUGHLIN, STERN, KENNEY, SEMMEL,
PETTIT, SAINATO, CIVERA, SEYFERT AND L. I. COHEN,
FEBRUARY 10, 1997
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 10, 1997
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for the Public Transportation
11 Assistance Fund.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 2301 of the act of March 4, 1971 (P.L.6,
15 No.2), known as the Tax Reform Code of 1971, added July 1, 1994
16 (P.L.413, No.67), is amended to read:
17 Section 2301. Public Transportation Assistance Fund.--(a)
18 There is hereby created a special fund in the State Treasury to
19 be known as the Public Transportation Assistance Fund. Moneys
20 deposited into the fund and interest which accrues from those
21 funds shall be used for the purposes delineated in 74 Pa.C.S. §
1 1310 (relating to distribution of funding).
2 (b) Funds received under the provisions of this section, as
3 estimated and certified by the Secretary of Revenue, shall be
4 deposited within five days of the end of each month into the
5 fund. Unless otherwise specifically noted, the provisions of
6 Article II shall apply to the fees and taxes imposed by
7 subsections (c), (d) and (e). Unless otherwise specifically
8 noted, the provisions of Article XI-A shall apply to the tax
9 imposed under subsection (f).
10 (c) There is hereby imposed a fee on each sale in this
11 Commonwealth of new tires for highway use at the rate of one
12 dollar ($1) per tire. The fee shall be collected by the seller
13 from the purchaser and remitted to the Department of Revenue. No
14 exclusions or exemptions, other than those for governmental
15 entities provided under Article II, shall apply to the fees and
16 taxes imposed by this section.
17 (d) (1) There is hereby imposed on each lease of a motor
18 vehicle subject to tax under Article II an additional tax of
19 three per cent of the total lease price charged.
20 (2) As used in this subsection on and after April 1, 1995,
21 the term "motor vehicle" does not include trucks in Class 4 or
22 higher as defined in 75 Pa.C.S. § 1916(a)(1) (relating to trucks
23 and truck tractors).
24 (e) (1) There is hereby imposed on each rental of a motor
25 vehicle subject to tax under Article II a fee of two dollars
26 ($2) for each day or part of a day for which the vehicle is
27 rented.
28 (2) The fee shall not be imposed on the rental of a
29 replacement vehicle.
30 (3) As used in this subsection, the term "replacement
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1 vehicle" means a vehicle that is rented temporarily to replace a
2 motor vehicle which is undergoing repairs.
3 (f) Every entity required to pay the tax imposed under
4 Article XI-A shall, in addition to that tax, pay an additional
5 tax of twelve (12) mills upon each dollar of the State taxable
6 value of its utility realty at the end of the preceding calendar
7 year.
8 Section 2. The Department of Revenue shall promulgate
9 regulations to implement and administer this act.
10 Section 3. This act shall be retroactive to October 1, 1991.
11 Section 4. This act shall take effect immediately.
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