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 * * *
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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.
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