1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, providing for appeal of decision by
3school reform commission; further providing for initiative of
4electors seeking consolidation or merger with new home rule
5charter<-; and for investment of authority funds; consolidating 
6city revitalization and improvement zone provisions of the 
7Tax Reform Code of 1971 and revising provisions on 
8definitions, establishment of contracting authority, 
9contracting authority duties, approval, exclusions, functions 
10of contracting authorities, qualified businesses, reports, 
11calculation of baseline, transfers, restrictions, transfer of 
12property, duration, review, penalties and guidelines; 
13providing for a hotel room rental tax in certain third class 
14counties; <-further providing for investment authority funds; 
15providing for authorization of a hotel tax in certain 
16counties of the fourth class, for second class township hotel 
17room rental tax and for local option cigarette tax in school 
18districts of the first class and for local sales tax revenues 
19in cities of the first class; and making an editorial change<-; 
20and making related repeals.

21The General Assembly of the Commonwealth of Pennsylvania
22hereby enacts as follows:

23Section 1. Title 53 of the Pennsylvania Consolidated
24Statutes is amended by adding a section to read:

25§ 303. Appeal of decision by school reform commission.

26Notwithstanding the provisions of section 696(i) of the act 
27of March 10, 1949 (P.L.30, No.14), known as the Public School
 

1Code of 1949, or any other provision of law to the contrary, the
2following shall apply:

3(1) A charter school applicant may appeal a decision of
4a school reform commission to deny an application to
5establish a charter school in a school district of the first
6class to the charter school appeal board established under
7section 1721-A of the Public School Code of 1949.

8(2) Section 1717-A(a), (c), (d), (e), (f), (g), (h) and
9(i) of the Public School Code of 1949 shall apply to an
10application to establish a charter school in a school
11district of the first class.

12(3) A school reform commission shall be considered a
13board of school directors or a local board of school
14directors as such terms are used in section 1717-A of the
15Public School Code of 1949.

16Section 1.1. Section 735.1(a), (c), (d)(3), (e)(3), (g)(1)
17and (l)(6) and (7) of Title 53 are amended and subsection (l) is
18amended by adding a paragraph to read:

19§ 735.1. Initiative of electors seeking consolidation or merger
20with new home rule charter.

21(a) General rule.--In order for a commission and
22consolidation or merger proceedings to be initiated by petition
23of electors, petitions containing signatures of at least 5% of
24the number of electors voting for the office of Governor in the
25last gubernatorial general election in each municipality
26proposed to be consolidated or merged shall be filed with the
27county board of elections of the county in which the
28municipality, or the greater portion of its territory, is
29located. The petition shall set forth:

30(1) The name of the municipality from which the signers

1of the petition were obtained.

2(2) The names of the municipalities proposed to be
3consolidated or merged.

4(3) An estimated cost of the study commission.

5(4) The number of persons to compose the commission.

6(5) The petition question which shall read as follows:

7Shall a Government Study Commission of (seven, nine
8or eleven) members be elected to study the issue of
9consolidation or merger of (municipalities to be
10consolidated or merged); to provide a recommendation
11on consolidation or merger; to consider the
12advisability of the adoption of a new home rule
13charter; and to draft a new home rule charter, if
14recommended in the report of the commission?

15(6) The petition shall also include the following
16statement:

17Only municipalities voting in the affirmative on the
18question will be held responsible for the costs of
19the study commission.

20* * *

21[(c) Contents.--A petition shall set forth:

22(1) The name of the municipality from which the signers
23of the petition were obtained.

24(2) The names of the municipalities proposed to be
25consolidated or merged.

26(3) The number of persons to compose the commission.

27(4) The petition question which shall read as follows:

28Shall a Government Study Commission of (seven, nine
29or eleven) members be elected to study the issue of
30consolidation or merger of (municipalities to be

1consolidated or merged); to provide a recommendation
2on consolidation or merger; to consider the
3advisability of the adoption of a new home rule
4charter; and to draft a new home rule charter, if
5recommended in the report of the commission?]

6(d) Filing of petition and duty of election board.--

7* * *

8(3) At the next general, municipal or primary election
9occurring not less than the 13th Tuesday after the filing of
10the petition with the county board of elections, it shall
11cause the appropriate question and statement listed under 
12subsection (a)(5) and (6) to be submitted to the electors of
13each of the municipalities proposed to be consolidated or
14merged in the same manner as other questions are submitted
15under the act of June 3, 1937 (P.L.1333, No.320), known as
16the Pennsylvania Election Code.

17(e) Election of members of commission.--

18* * *

19(3) Each elector shall be instructed to vote on the
20question and, regardless of the manner of his vote on the
21question, to vote for the designated number of members of the
22commission who shall serve if the question is or has been
23determined in the affirmative by the majority of the whole of 
24those voting in all the municipalities impacted by the 
25consolidation or merger.

26* * *

27(g) Results of election.--

28(1) The result of the votes cast for and against the
29question as to the election of a commission and consolidation
30and merger proceedings shall be returned by the election

1officers, and a canvass of the election had, as is provided
2by law in the case of other public questions put to the
3electors. The votes cast for members of the commission shall
4be counted and the result returned by the county board of
5electors of the county in which the municipality, or the
6greater portion of its territory, is located, and a canvass
7of the election had, as is provided by law in the case of
8election of members of municipal councils or boards. If a 
9majority of the whole in the municipalities proposed to be 
10consolidated or merged vote in the affirmative on the 
11question, then the commission shall be formed to study the 
12issue of consolidation or merger and to make recommendations 
13as set forth in the question. The designated number of
14candidates receiving the greatest number of votes shall be
15elected and shall constitute the commission. If a majority of
16[those] the whole in the municipalities voting on the
17question vote against the election of the commission, none of
18the candidates shall be elected. If two or more candidates
19for the last seat shall be equal in number of votes, they
20shall draw lots to determine which one shall be elected.

21* * *

22(l) Compensation, personnel and commission budget.--

23* * *

24(6) No later than 15 days after the submission of a
25budget in accordance with paragraphs (4) or (5), a joint
26public hearing of the commission and the governing bodies of
27the municipalities shall be held. The governing bodies of the
28municipalities to be consolidated or merged may, by
29agreement, modify any budget submitted by the commission. A
30governing body of a municipality to be consolidated or merged

1may approve appropriations to the commission in conformity
2with its share of the modified budget as determined in
3accordance with paragraph (7) or (7.1). Any unreasonable
4modification of the budget may be subject to an action as
5provided in paragraph (8) in the court of common pleas of any
6county wherein a municipality to be consolidated or merged
7lies.

8(7) [The] If a majority in each of the municipalities to 
9be consolidated or merged vote in favor of establishing a 
10commission, the municipalities [to be consolidated or merged]
11may, by agreement, determine the share that each municipality
12shall appropriate to fund the estimated budget of the
13commission. If no agreement as to the respective amount that
14each municipality shall appropriate is reached, each
15municipality shall appropriate funds equal to its pro rata
16share of the total estimated budget of the commission based
17upon its share of population to the total population of the
18municipalities to be consolidated or merged.

19(7.1) When a commission is formed to study consolidation 
20or merger by a vote of the whole in the municipalities 
21considering the question, the municipalities that vote in the 
22affirmative shall be responsible for funding the budget of 
23the commission. Any municipalities that vote in the negative 
24on the question shall not be responsible for the budget costs 
25of the commission.

26* * *

27Section 2. Section 5611(d) of Title 53 is amended by adding
28a paragraph to read:

29§ 5611. Investment of authority funds.

30* * *

1(d) Types.--Authorized types of investments for authority
2funds shall be:

3* * *

4(7) Commercial paper rated in the highest rating
5category, without reference to a subcategory, by a rating
6agency. This paragraph shall only apply to an airport
7authority board in a county of the second class.

8* * *

<-9Section 2.1. Title 53 is amended by adding a chapter to
10read:

11CHAPTER 58

12CITY REVITALIZATION AND IMPROVEMENT ZONES

13Sec.

145801. Scope.

155802. Definitions.

165803. Establishment of contracting authority.

175804. Contracting authority duties.

185805. Approval.

195806. Exclusions.

205807. Functions of contracting authorities.

215808. Qualified businesses.

225809. Funds.

235810. Reports.

245811. Calculation of baseline.

255812. Certification.

265813. Transfers.

275814. Restrictions.

285815. Transfer of property.

295816. Duration.

305817. Commonwealth pledges.

15818. Review.

25819. Confidentiality.

35820. Penalties.

45821. Guidelines.

5§ 5801. Scope.

6This chapter relates to city revitalization and improvement
7zones.

8§ 5802. Definitions.

9The following words and phrases when used in this chapter
10shall have the meanings given to them in this section unless the
11context clearly indicates otherwise:

12"Baseline year." The calendar year in which a zone was
13established.

14"Bond." The term includes any note, instrument, refunding
15note or other evidence of indebtedness or obligation approved by
16the department.

17"City." A city of the third class with a population of at
18least 30,000 based on the most recent Federal decennial census.
19The term shall not include a city that has had a receiver
20appointed under Chapter 7 of the act of July 10, 1987 (P.L.246,
21No.47), known as the Municipalities Financial Recovery Act.

22"City revitalization and improvement zone." An area of not
23more than 130 acres, comprised of parcels designated by the
24contracting authority, which will provide economic development
25and job creation within a city.

26"Contracting authority." A new or existing authority
27established by a city, home rule county or municipality to
28designate zones or pilot zones, issue bonds and engage in the
29financing, construction, related site preparation and
30infrastructure, reconstruction or renovation of facilities in

1accordance with this chapter. The term shall include:

2(1) An authority established under Chapter 56 (relating
3to municipal authorities) or other Commonwealth statute.

4(2) An authority established under the former act of
5December 27, 1994 (P.L.1375, No.162), known as the Third
6Class County Convention Center Authority Act, or Article
7XXIII of the act of August 9, 1955 (P.L.323, No.130), known
8as The County Code.

9"Department." The Department of Revenue of the Commonwealth.

10"Distressed city." A city that is a distressed city under
11the act of July 10, 1987 (P.L.246, No.47), known as the
12Municipalities Financial Recovery Act, and is located in a home
13rule county.

14"Earned income tax." A tax imposed on earned income within a
15zone under the act of December 31, 1965 (P.L.1257, No.511),
16known as The Local Tax Enabling Act, which a city, or a school
17district contained entirely within the boundaries of or
18coterminous with the city, is entitled to receive.

19"Eligible tax." Any of the following taxes:

20(1) Corporate net income tax, capital stock and
21franchise tax, bank shares tax or business privilege tax,
22calculated and apportioned as to amount attributable to the
23location within a zone and calculated under section 1904-B(b)
24and (c) of the Tax Reform Code.

25(2) Amusement tax, only to the extent the tax is related
26to the activity of a qualified business within a zone.

27(3) Sales and use tax, only to the extent the tax is
28related to the activity of a qualified business within a
29zone.

30(4) Personal income tax withheld from its employees by a

1qualified business for work performed in a zone.

2(5) Local services tax withheld from its employees by a
3qualified business for work performed in a zone.

4(6) Earned income tax withheld from its employees by a
5qualified business for work performed in a zone.

6(7) Tax paid to the Commonwealth on the sale of liquor,
7wine or malt or brewed beverages in a zone.

8The term does not include cigarette tax.

9"Facility." A structure or complex of structures to be used
10for commercial, sports, exhibition, hospitality, conference,
11retail, community, office, recreational or mixed-use purposes.

12"Office." The Office of the Budget.

13"Pilot zone." An area of not more than 130 acres designated
14by the authority following application and approval by the
15Department of Community and Economic Development, the office and
16the department which will provide economic development and job
17creation within a township or borough, with a population of at
18least 7,000 based on the most recent Federal decennial census.

19"Qualified business." As follows:

20(1) An entity located or partially located in a zone
21which meets the requirements of all of the following:

22(i) Has conducted an active trade or business in the
23zone.

24(ii) Appears on the timely filed list under section
255808(a) (relating to qualified businesses).

26(2) A construction contractor engaged in construction,
27including infrastructure or site preparation, reconstruction
28or renovation of a facility located in or partially in the
29zone.

30(3) The term does not include an agent, broker or

1representative of a business.

2"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
3known as the Tax Reform Code of 1971.

4"Zone." Any of the following:

5(1) A city revitalization and improvement zone.

6(2) A pilot zone.

7"Zone fund." A City Revitalization and Improvement Zone Fund
8established under section 5809 (relating to funds).

9§ 5803. Establishment of contracting authority.

10(a) Cities.--Except as set forth in subsection (b), a city
11may establish or designate a contracting authority to designate
12and administer a zone under this chapter.

13(b) Distressed cities.--A distressed city that is located in
14a home rule county may not establish a contracting authority
15under this chapter.

16(c) Counties.--A home rule county of the second class A
17where a distressed city is located may establish a contracting
18authority to designate a zone under this chapter within the
19distressed city. The zone may include up to 40 acres in a
20contiguous municipality as part of the 130-acre total if the 40
21acres is or will be the site of a new facility that will create
22new jobs.

23(d) Other municipalities.--A borough or township may
24establish or designate a contracting authority to designate and
25administer a pilot zone within the borough or township or
26combination of boroughs and townships.

27§ 5804. Contracting authority duties.

28A contracting authority shall:

29(1) Hold at least one public hearing on the plan for the
30designation of a city revitalization and improvement zone.

1(2) Prior to designation of the zone, publish the name
2and a map of each business and property owner to be located
3within the zone. The map and list of names shall be posted on
4the Internet website of the municipality where the zone will
5be located, if one exists, and shall be made available for
6public inspection.

7§ 5805. Approval.

8(a) Submission.--A contracting authority may apply to the
9Department of Community and Economic Development for approval of
10a zone plan. The application must include all of the following:

11(1) A plan to establish one or more facilities which
12will promote economic development.

13(2) An economic development plan, including a plan for
14the repayment of all bonds.

15(3) Specific information relating to the facility which
16will be constructed, including infrastructure and site
17preparation reconstructed or renovated as part of the plan.

18(4) A designation of the specific geographic area,
19including parcel numbers and a map of a zone with parcel
20numbers, of which the zone will consist.

21(5) Other information as required by the Department of
22Community and Economic Development, the office or the
23department.

24(b) Agencies.--The Department of Community and Economic
25Development, the office and the department must all approve an
26application.

27(c) Review.--The Department of Community and Economic
28Development shall consider the following when determining a
29designation:

30(1) Economic impact of the zone.

1(2) Number of jobs that will be created.

2(3) Potential State and local tax revenue impact.

3(4) Financial fitness and ability of the applicant to
4repay bonds.

5(d) Approval schedule.--The Department of Community and
6Economic Development shall develop a schedule for the approval
7of applications under this section as follows:

8(1) In addition to a zone approved under section 1801-
9C(c)(1) of the Tax Reform Code, after June 30, 2014, and
10before January 1, 2016, applications for four additional city
11revitalization and improvement zones and up to three pilot
12zones may be approved. A pilot zone may be established by
13approval of a joint application for a zone comprised of up to
14three contiguous boroughs or townships or combinations of
15three boroughs and townships.

16(2) No additional zones may be approved after December
1730, 2015.

18(e) Time.--The Department of Community and Economic
19Development shall establish application deadlines.

20(f) Reapplication.--If an application is not approved under
21this section, the applicant may revise and resubmit the
22application and plan for approval.

23(g) Limitation.--No more than one zone may be approved in a
24county.

25§ 5806. Exclusions.

26(a) Other zone.--The county, city, township or borough must
27apply for decertification of a keystone opportunity zone,
28keystone opportunity expansion zone, keystone opportunity
29improvement zone, keystone innovation zone, keystone special
30development zone, neighborhood improvement zone or strategic

1development area located within a zone within 60 days of
2approval of the zone.

3(b) Redevelopment assistance capital project.--A zone may
4include a redevelopment assistance capital project approved and
5released under the act of February 9, 1999 (P.L.1, No.1), known
6as the Capital Facilities Debt Enabling Act, prior to the
7establishment of the zone.

8(c) Parcel.--A parcel of property may not be divided with
9part of the parcel inside of the zone and part of the parcel
10outside of the zone.

11§ 5807. Functions of contracting authorities.

12(a) Powers.--A contracting authority may do all of the
13following:

14(1) Designate a zone where a facility may be
15constructed, including infrastructure and site preparation,
16reconstructed or renovated.

17(2) Provide or borrow money for any of the following
18purposes:

19(i) Development or improvement within a zone.

20(ii) Construction, including infrastructure and site
21preparation, reconstruction or renovation of a facility
22within a zone which will result in economic development
23in accordance with the contracting authority's plan.

24(b) Restrictions.--

25(1) A member, officer or employee of the contracting
26authority may not:

27(i) Receive money directly or indirectly from the
28zone fund.

29(ii) Have a direct or indirect interest in a
30property or parcel included in the zone.

1(2) A member, officer, director, employee, consultant,
2lobbyist or independent contractor of the contracting
3authority may not:

4(i) Solicit, accept or receive from a person, firm,
5corporation or other business or professional
6organization doing business in the zone a gift, loan,
7gratuity, favor or service. This subparagraph shall not
8apply to a gift or business entertainment of less than
9$200.

10(ii) Directly or indirectly use for personal gain
11information not available to the public concerning the
12development of a project which comes to that individual
13as a result of the affiliation with the contracting
14authority or municipality involved in the development or
15operation of the zone.

16(iii) Provide information to others not directly
17connected with the contracting authority or municipality
18in which the zone is located concerning the development
19of a property or project in the zone.

20(3) A consultant or lobbyist may not offer or provide a
21gift to a member, officer, director or employee of the
22contracting authority.

23(c) Disclosure.--A consultant, lobbyist or independent
24contractor of the contracting authority or municipality creating
25the authority shall disclose the nature and extent of an
26interest in property within the zone to the authority and the
27municipality where the zone is located. The disclosure shall
28include:

29(1) A financial interest in the property or project in
30the zone.

1(2) An interest of a spouse, sibling, minor child or
2unemancipated child in a property or project in the zone.

3(3) An employer-employee, partnership, corporate or
4fiduciary relationship with a person financially interested
5in a property or project in the zone.

6(4) A matter that might reasonably be expected to
7influence the person in the discharge of the person's
8official duties concerning a property or project in the zone
9or the operation or management of the zone.

10(d) Action by authority.--The board of directors of the
11contracting authority or the governing body of a municipality in
12which the zone is located shall take action as necessary to
13avoid a conflict of interest or impropriety with regard to a
14property or project in the zone or the operation or management
15of the zone based on the disclosure of information under
16subsection (c). Each disclosure statement shall be made
17available to the members of the contracting authority of the
18governing body of the municipality where the zone is located and
19shall be made a part of the minutes of the authority or
20municipality at a regular or special meeting.

21(e) Copy.--The contracting authority shall provide a copy of
22this section to each member, officer, director, employee,
23consultant, lobbyist and independent contractor of the
24contracting authority or governing body of the municipality in
25which the zone is located and to each proposed beneficial owner
26and occupant of property in the zone.

27(f) Disciplinary action.--Failure to disclose or any other
28breach of this section shall result in disciplinary action by
29the contracting authority or municipality against the member,
30officer, director, employee, consultant, lobbyist or independent

1contractor which shall include suspension, removal or dismissal.
2A violation shall also be grounds for disapproval of an
3application or rescission of a commitment to include property in
4a zone.

5(g) Representation.--

6(1) The contracting authority and the beneficial owner
7or occupant of a property in the zone may not be represented
8by the same attorney or law firm in matters relating to the
9authority's loans. The same attorney or law firm may not
10represent both the contracting authority and beneficial owner
11or occupant without the consent of the contracting authority.

12(2) An attorney, lobbyist or other consultant may not
13represent a city, authority, home rule county, township or
14borough in a matter relating to the zone on a contingency fee
15basis.

16(h) Ethics.--A member of the contracting authority must meet
17the requirements of 65 Pa.C.S. Ch. 11 (relating to ethics
18standards and financial disclosure).

19§ 5808. Qualified businesses.

20(a) List.--By June 1 following the end of the baseline year
21and for every year thereafter, each contracting authority shall
22file with the department a complete list of all businesses
23located in a zone and all construction contractors engaged in
24construction, reconstruction or renovation of a facility in the
25zone in the prior calendar year. The list shall include for each
26business the address, State tax identification number and parcel
27number and a map of the zone with parcel numbers.

28(b) Time.--If the list under subsection (a) is not timely
29provided to the department, no eligible State tax shall be
30certified by the department for the prior calendar year.

1(c) Audit.--The contracting authority shall hire an
2independent auditing firm to perform an annual audit verifying
3all of the following:

4(1) The correct amount of the eligible local tax was
5submitted to the local taxing authorities.

6(2) The local taxing authorities transferred the correct
7amount of eligible local tax to the State Treasurer.

8(3) The money transferred to the zone fund were expended
9in accordance with this chapter and the approved zone plan.

10(4) The correct amount was requested under section
115813(c) (relating to transfers).

12(d) Time of filing.--The annual audit report under
13subsection (c) shall be filed with the Department of Community
14and Economic Development, the office and the department by June
1530 for the prior calendar year.

16§ 5809. Funds.

17(a) Notice.--Following the designation of a zone, the
18contracting authority shall notify the State Treasurer.

19(b) Establishment.--Upon receipt of notice under subsection
20(a), the State Treasurer shall establish for each zone a special
21fund for release to the contracting authority to be known as the
22City Revitalization and Improvement Zone Fund. Interest income
23derived from investment of money in the zone fund shall be
24credited by the State Treasury to the zone fund.

25§ 5810. Reports.

26(a) State zone report.--By June 15 following the baseline
27year and each year thereafter, each qualified business shall
28file a report with the department in a form or manner required
29by the department which includes all of the following:

30(1) Amount of each eligible tax which had a due date in

1the prior calendar year and which was paid to the
2Commonwealth by the qualified business in the prior calendar
3year.

4(2) Amount of each eligible tax refund plus interest
5received by or credited to the qualified business in the
6prior calendar year.

7(b) Local zone report.--By June 15 following the baseline
8year and for each year thereafter, each qualified business shall
9file a report with the local taxing authority which includes all
10of the following:

11(1) Amount of each eligible tax which had a due date in
12the prior calendar year and which was paid to the local
13taxing authority by the qualified business in the prior
14calendar year.

15(2) Amount of each eligible tax refund plus interest
16received by or credited to the qualified business in the
17prior calendar year.

18(c) Penalties.--

19(1) Failure to file a timely and complete report under
20subsection (a) or (b) may result in the imposition of a
21penalty of the lesser of:

22(i) ten percent of all eligible tax due the taxing
23authority in the prior calendar year; or

24(ii) one thousand dollars.

25(2) A penalty for a violation of subsection (a) shall be
26imposed, assessed and collected by the department under
27procedures set forth in Article II of the Tax Reform Code.
28Money collected under this paragraph shall be deposited in
29the General Fund.

30(3) A penalty for a violation of subsection (b) shall be

1imposed, assessed and collected by the political subdivision
2under procedures for imposing penalties under local tax
3collection laws.

4(4) If a local taxing authority imposes the penalty, the
5money shall be transferred to the State Treasurer for deposit
6in the zone fund.

7§ 5811. Calculation of baseline.

8(a) Baseline tax.--By October 15 following the end of the
9baseline year and for each year thereafter, the department shall
10verify the State baseline tax amount which consists of the
11following:

12(1) For qualified businesses that file timely State zone
13reports under section 5810(a) (relating to reports), the
14amount of eligible State tax paid, less eligible State tax
15refunds.

16(2) For qualified businesses not included under
17paragraph (1), but located or partially located in the zone
18as determined by the department or included in the
19information received by the department under section 5810(a),
20the amount of eligible State tax paid, less eligible State
21tax refunds.

22(b) Eligible taxes paid.--

23(1) By October 1 following the end of the baseline year
24and for each year thereafter, each local taxing authority
25collecting an eligible tax shall report the following to the
26department:

27(i) Each qualified business that filed a timely
28local zone report under section 5810(b).

29(ii) The amount of eligible tax paid for each
30eligible category of local tax by each qualified

1business.

2(iii) The amount of eligible local tax refunds by
3category of eligible local tax paid to each qualified
4business.

5(2) By October 15 following the end of the baseline year
6and each year thereafter, the department shall verify the
7local baseline tax amount as follows:

8(i) For qualified businesses that file reports under
9section 5810(b) in a timely manner, the amount of
10eligible local tax paid, minus eligible local tax
11refunds.

12(ii) For qualified businesses that are not required
13to file a report under section 5810(b) and which are
14located or partially located in the zone as determined by
15the department or included in the information received by
16the department under section 5810(b), the amount of
17eligible local tax paid, minus eligible local tax
18refunds.

19(c) Moves and noninclusions.--

20(1) This subsection applies to a qualified business
21that:

22(i) moves into a zone from within this Commonwealth
23after the baseline year, in accordance with subsection
24(a)(2);

25(ii) is in a zone but not included in the
26calculation of the State baseline tax under subsection
27(a); or

28(iii) is a new business as evidenced by additional
29employees, new sales, new furniture and equipment, new
30fixtures or new products.

1(2) An operation opened in a zone by a qualified
2business already located in this Commonwealth shall be
3presumed not to be a new business under this subsection. The
4presumption must be overcome by presenting evidence of
5additional employees, new sales, new furniture, equipment and
6fixtures or new products to the Department of Community and
7Economic Development, the office and the department. The
8Department of Community and Economic Development, the office
9and the department shall have sole discretion to determine
10whether an operation is a new operation.

11(3) A qualified business subject to paragraph (1) shall
12file a State zone report under section 5810 following the end
13of the first full calendar year in which the qualified
14business conducted business in the zone and each calendar
15year thereafter. The amount of eligible State tax verified by
16the department for the qualified business for the prior
17calendar year shall be added to the State baseline tax amount
18for the zone for the prior calendar year and each year
19thereafter.

20(4) The calculation under this section may not include
21the eligible taxes of a qualifying business moving into the
22zone from outside this Commonwealth.

23§ 5812. Certification.

24(a) Amounts.--By the October 15 following the baseline year
25and each year thereafter, the department shall do all of the
26following for the prior calendar year:

27(1) Make the following calculation for qualified
28businesses that file State zone reports under section 5810(a)
29(relating to reports) separately for each zone:

30(i) Subtract:

1(A) the amount of eligible State tax refunds
2received; from

3(B) the amount of eligible State tax paid.

4(ii) Subtract:

5(A) the State tax baseline amount for the zone;
6from

7(B) the difference under subparagraph (i).

8(2) Certify to the office the difference under paragraph
9(1)(ii).

10(b) Content.--

11(1) The certification may include the following:

12(i) Adjustment made to timely filed zone reports by
13the department for eligible State tax actually paid by a
14qualified business in the prior calendar year.

15(ii) Eligible State tax refunds paid to a qualified
16business in the zone in a prior calendar year.

17(iii) State tax penalties paid by a qualified
18business in the prior year under section 5810(c).

19(2) The certification shall not include the following:

20(i) Tax paid by a qualified business that did not
21file a timely State zone report under section 5810(a).

22(ii) Tax paid by a qualified business whose tax was
23not included in the State tax baseline amount calculation
24under section 5811 (relating to calculation of baseline).

25(iii) Tax paid by a qualified business not appearing
26on a timely filed list under section 5808(a) (relating to
27qualified businesses).

28(iv) Interest or penalty paid to a qualified
29business.

30(c) Submission.--The following shall apply:

1(1) An entity collecting an eligible local tax within
2the zone shall, by October 15 following the baseline year and
3each year thereafter, submit the following to the State
4Treasurer for transfer to the zone fund:

5(i) the eligible local tax collected in the prior
6calendar year;

7(ii) less the amount of eligible local tax refunds
8issued in the prior calendar year; and

9(iii) less the amount of local baseline tax for the
10zone.

11(2) The information under this subsection shall also be
12certified by the local taxing authority to the Department of
13Community and Economic Development, the office and the
14department.

15§ 5813. Transfers.

16(a) Office.--Within ten days of receiving the certification
17from the department under section 5812 (relating to
18certification), the office shall direct the State Treasurer to
19transfer the amount of certified eligible State zone tax from
20the General Fund to each zone fund of a contracting authority as
21follows:

22(1) For the payment of debt service, including legal
23fees, financing fees and other costs directly related to the
24issuance of debt.

25(2) To construct or rehabilitate buildings,
26infrastructure or related projects.

27(b) State Treasurer.--Within ten days of receiving direction
28under subsection (a), the State Treasurer shall pay into the
29zone fund the amount directed under subsection (a) until bonds
30issued to finance the construction, including related

1infrastructure and site preparation, reconstruction or
2renovation of a facility or other eligible project in the zone,
3are retired.

4(c) Notification.--The following shall apply:

5(1) If the transfers under subsection (a) and section
65812(c) are insufficient to make payments on the bonds issued
7under section 5814(a)(1) (relating to restrictions) for the
8calendar year when the transfers are made, the contracting
9authority shall notify the Department of Community and
10Economic Development, the office and the department of the
11amount of additional money necessary to make payments on the
12bonds.

13(2) The notification under paragraph (1) must be
14accompanied by a detailed account of the contracting
15authority's expenditures and the calculation which resulted
16in the request for additional money. The Department of
17Community and Economic Development, the office or the
18department may request additional information from the
19contracting authority and shall jointly verify the proper
20amount of money necessary to make the payments on the bonds.

21(3) Notwithstanding 53 Pa.C.S. § 5607(e) (relating to
22purposes and powers), within 90 days of the date of the
23notification request, the office shall direct the State
24Treasurer to establish a restricted account within the
25General Fund. The office shall direct the State Treasurer to
26transfer the amount verified under paragraph (2) from the
27General Fund to the restricted account for the use of the
28contracting authority to make payments on the bonds issued
29under section 5814(a)(1).

30(4) Money transferred under paragraph (3):

1(i) shall be limited to 50% of the State tax
2baseline amount for the calendar year prior to the date
3the amount is verified under paragraph (2), not to exceed
4$10,000,000; and

5(ii) must occur in the first seven calendar years
6following the baseline year.

7(4.1) Under extraordinary circumstances, the contracting
8authority may request money in excess of the limitations in
9paragraph (4)(i). The Department of Community and Economic
10Development, the office and the department shall determine
11whether the circumstances merit additional money and the
12amount to be transferred. The money shall be transferred
13under the procedure under this section.

14(5) Money transferred under paragraph (3), (4) or (4.1)
15shall be repaid to the General Fund by the contracting
16authority. If money transferred under paragraph (3), (4) or
17(4.1) is not repaid to the General Fund by the contracting
18authority by the date of the final payment on the bonds
19originally issued under section 5814 or former section 1813-
20C(a)(1) of the Tax Reform Code, the city, county, township or
21borough which established the contracting authority shall pay
22the money not repaid to the General Fund plus an additional
23penalty of 10% of the amount outstanding on the date of the
24final payment on the bonds originally issued under section
255814 or the former section 1813-C(a)(1).

26(6) Notwithstanding any other law, if money due under
27paragraph (5), including penalties, are not repaid, the city,
28county, township or borough which established the contracting
29authority may not receive any money from the Commonwealth for
30any purpose until all money owed is fully repaid or the

1amount of money withheld by the Commonwealth equals the
2amount of money required to be repaid.

3§ 5814. Restrictions.

4(a) Utilization.--If the use was approved in an application
5filed under section 5805 (relating to approval), money
6transferred under section 5813 (relating to transfers) may only
7be utilized for the following:

8(1) Payment of debt service on bonds issued for the
9construction, including related infrastructure and site
10preparation, reconstruction or renovation of a facility in a
11zone.

12(2) Construction, including related infrastructure and
13site preparation, reconstruction or renovation of all or a
14part of a facility.

15(3) Replenishment of amounts in debt service reserve
16funds established to pay debt service on bonds.

17(4) Employment of an independent auditing firm to
18perform the duties under section 5808(c) (relating to
19qualified businesses).

20(5) Improvement or development of all or part of a zone.

21(6) Improvement projects, including fixtures, furniture
22and equipment for a facility owned by a public authority.

23(b) Prohibition.--Money transferred under section 5813 
24(relating to transfers) may not be utilized for maintenance or
25repair of a facility.

26(c) Excess money.--

27(1) If the amount of money transferred to the zone fund
28under sections 5812(c) (relating to certification) and 5813
29in any one calendar year exceeds the money utilized under
30this section in that calendar year, the contracting authority

1shall submit by January 15 following the end of the calendar
2year the excess money to the State Treasurer for deposit into
3the General Fund.

4(2) At the time of submission to the State Treasurer,
5the contracting authority shall submit to the State
6Treasurer, the office and the department a detailed
7accounting of the calculation resulting in the excess money.

8(3) The excess money shall be credited to the
9contracting authority and applied to the amount required to
10be repaid under section 5813(c)(5) until there is full
11repayment.

12(d) Matching money.--

13(1) The amount of money transferred from the zone fund
14utilized for the construction, including related site
15preparation and infrastructure, reconstruction or renovation
16of facilities, shall be matched by private money at a ratio
17of five zone fund dollars to one private dollar. Up to 15% of
18the private fund dollars may be comprised of Federal money of
19the county, city, township or borough.

20(2) By June 30 following the baseline year and for each
21year thereafter, the contracting authority shall file an
22annual report with the Department of Community and Economic
23Development, the office and the department that contains a
24detailed account of the zone fund money expenditures and the
25private money expenditures and a calculation of the ratio in
26paragraph (1) for the prior calendar year. The agencies shall
27determine whether sufficient private money was utilized.

28(3) If it is determined that insufficient private money
29was utilized under paragraph (1), the amount of zone fund
30money utilized under paragraph (1) in the prior calendar year

1shall be deducted from the next transfer of the zone fund.

2§ 5815. Transfer of property.

3(a) Property.--Portions of a zone where a facility has not
4been constructed, reconstructed or renovated using money under
5this chapter may be transferred out of the zone. Additional
6acreage, not to exceed the acreage in a city, borough or
7township simultaneously transferred out of the zone, may be
8added to the zone.

9(b) Approval.--A transfer under subsection (a) must be
10approved by the Department of Community and Economic Development
11in consultation with the office and the department.

12(c) Removal.--Money in the zone fund may not be expended on
13property removed from the zone after the effective date of the
14zone.

15§ 5816. Duration.

16A zone shall be in effect for a period equal to the length of
17time for the repayment of debt incurred for the zone, including
18bonds issued. Bonds shall be paid, and all zones shall cease no
19later than 30 years following the initial issuance of the bonds
20or upon maturity of each bond secured by money from the zone
21fund, whichever is later.

22§ 5817. Commonwealth pledges.

23(a) Pledge.--If and to the extent a contracting authority
24pledges amounts required to be transferred to its zone fund
25under section 5813 (relating to transfers) for payment of bonds
26issued by the contracting authority, until all bonds secured by
27the pledge of the contracting authority, together with interest
28on the bonds, are fully paid or provided for, the Commonwealth
29pledges to and agrees with any person, firm, corporation or
30government agency, in this Commonwealth or elsewhere, and

1pledges to and agrees with any Federal agency subscribing to or
2acquiring the bonds of the contracting authority that the
3Commonwealth itself will not nor will it authorize any
4government entity to do any of the following:

5(1) Abolish or reduce the size of the zone.

6(2) Amend or repeal section 5811 (relating to 
7calculation of baseline) or 5812 (relating to certification).

8(3) Limit or alter the rights vested in the contracting
9authority in a manner inconsistent with the obligations of
10the contracting authority with respect to the bonds issued by
11the contracting authority.

12(4) Impair revenue to be paid under this chapter to the
13contracting authority necessary to pay debt service on bonds.

14(b) Limitation.--Nothing in this section shall limit the
15authority of the Commonwealth or a political subdivision
16government entity to change the rate, base or subject of a
17specific tax or to repeal or enact any tax.

18§ 5818. Review.

19(a) Department of Community and Economic Development.--By
20December 31, 2017, the Department of Community and Economic
21Development shall, in cooperation with the office and the
22department, complete a review and analysis of all active zones.
23The review shall include an analysis of:

24(1) The number of new jobs created.

25(2) The cost to and impact of the zones on the
26Commonwealth and the revenue of the Commonwealth.

27(3) Economic development to the city, borough or
28township in a zone and to the Commonwealth.

29(4) Any negative impact on adjacent municipalities or
30the Commonwealth.

1(b) Other review.--By December 31, 2017, the Independent
2Fiscal Office shall complete a review and analysis of all zones.
3The review shall include an analysis of the factors under
4subsection (a)(1), (2), (3) and (4).

5§ 5819. Confidentiality.

6(a) Sole use.--A zone report or certification under this
7chapter shall only be used by a contracting authority to verify
8the amount of the State tax baseline amount calculated under
9section 5811 (relating to calculation of baseline) and State tax
10certification under section 5812 (relating to certification).

11(b) Prohibition.--Use of a zone report other than as set
12forth in subsection (a) is prohibited and shall be subject to
13the law applicable to the confidentiality of tax records.

14§ 5820. Penalties.

15The department may deduct money from the next transfer to the
16zone fund if it determines that the contracting authority has
17violated the act in an amount not to exceed $5,000 per
18violation.

19§ 5821. Guidelines.

20By August 31, 2014, the Department of Community and Economic
21Development, the office and the department shall develop and
22publish guidelines necessary to implement this chapter.

23Section 3. The heading of section 8721 of Title 53 is
24amended to read:

25§ 8721. Hotel room rental in certain counties of the second 
26class and second class A.

27* * *

28Section 4. Title 53 is amended by adding sections to read:

29§ 8722. Hotel room rental tax in certain third class counties.

30(a) General rule.--A county may, by ordinance, impose a tax

1which shall be known as a hotel room rental tax on the

2consideration received by each operator of a hotel within the

3county from each transaction of renting a room or rooms to

4accommodate transients. The tax shall be collected by the

5operator from the patron of the room and paid over to the county

6where the hotel is located as provided under this section.

7(b) Rate.--The rate of the tax imposed under this section
8shall not exceed 2%, in addition to the tax imposed under
9section 1770.2 of the act of August 9, 1955 (P.L.323, No.130), 
10known as The County Code.

11(c) Collection.--The treasurer of each county electing to
12impose the tax authorized under this section shall collect the
13tax and deposit the revenues received from the tax in a special
14fund established for that purpose. Subsequent to the deduction
15for administrative costs established in subsection (f), the
16county shall distribute to the recognized tourist promotion
17agency all revenues received from the tax not later than 60 days
18after receipt of the tax revenues. The revenues from the special
19fund shall be used by the recognized tourist promotion agency
20for any or all of the following purposes:

21(1) Convention promotion.

22(2) Marketing the area served by the agency as a leisure

23travel destination.

24(3) Marketing the area served by the agency as a
25business travel destination.

26(4) Using all appropriate marketing tools to accomplish

27these purposes, including, but not limited to, advertising,

28publicity, publications, direct marketing, direct sales and

29participation in industry trade shows.

30(5) Projects or programs that are directly and

1substantially related to tourism within the county, augment
2and do not unduly compete with private sector tourism efforts
3and improve and expand the county as a destination market.

4(6) Any other tourism marketing or promotion program
5deemed necessary by the recognized tourist promotion agency.

6(d) Tax year.--Each tax year for any tax imposed under this
7section shall run concurrently with the county's fiscal year.

8(e) Report.--An audited report on the income and
9expenditures incurred by a recognized tourist promotion agency
10receiving any revenues from the tax authorized under this
11section shall be submitted annually by the recognized tourist
12promotion agency to the county commissioners.

13(f) Administrative fee.--For the purposes of defraying costs
14associated with the collection of the tax imposed under this
15section and otherwise performing its obligations under this
16section, a county is hereby authorized to deduct and retain an
17administrative fee from the taxes collected hereunder. Such
18administrative fee shall be established by the county but shall
19not exceed in any tax year the lesser of:

20(1) two percent of all taxes collected under this
21section; or

22(2) fifty thousand dollars, which amount shall be

23adjusted annually, beginning one year after the date of

24enactment, by the the percentage growth in the Consumer Price

25Index for All Urban Consumers as determined by the United
26States Department of Labor.

27(g) Definitions.--As used in this section, the following
28words and phrases shall have the meanings given to them in this
29subsection unless the context clearly indicates otherwise:

30"Consideration." Receipts, fees, charges, rentals, leases,

1cash, credits, property of any kind or nature or other payment

2received by operators in exchange for or in consideration of the

3use or occupancy by a transient of a room or rooms in a hotel

4for a temporary period.

5"County." Any county of the third class having a population

6under the 2010 Federal decennial census in excess of 430,000
7residents but less than 440,000 residents.

8"Hotel." A hotel, motel, inn, guesthouse or other structure

9which holds itself out by any means, including advertising,

10license, registration with an innkeepers' group, convention

11listing association, travel publication or similar association

12or with a government agency, as being available to provide

13overnight lodging for consideration to persons seeking temporary

14accommodation; any place which advertises to the public at large

15or any segment thereof that it will provide beds, sanitary

16facilities or other space for a temporary period to members of

17the public at large; or any place recognized as a hostelry. The

18term does not include any portion of a facility that is devoted

19to persons who have an established permanent residence or a

20college or university student residence hall or any private

21campground or any cabins, public campgrounds or other facilities

22located on State land.

23"Operator." Any individual, partnership, nonprofit or

24profit-making association or corporation or other person or

25group of persons who maintain, operate, manage, own, have

26custody of or otherwise possess the right to rent or lease

27overnight accommodations in a building to the public for

28consideration.

29"Patron." Any person who pays the consideration for the

30occupancy of a room or rooms in a hotel.

1"Permanent resident." Any person who has occupied or has the

2right to occupy a room or rooms in a hotel as a patron or

3otherwise for a period exceeding 30 consecutive days.

4"Recognized tourist promotion agency." The nonprofit

5corporation, organization, association or agency which is

6engaged in planning and promoting programs designed to stimulate

7and increase the volume of tourist, visitor and vacation

8business within counties served by the agency as that term is

9provided under the act of July 4, 2008 (P.L.621, No.50), known
10as the Tourism Promotion Act.

11"Room." A space in a building set aside for use and
12occupancy by patrons, or otherwise, for consideration, having at
13least one bed or other sleeping accommodations provided.

14"Temporary resident." Any person who has occupied or has the

15right to occupy a room or rooms in a hotel as a patron or

16otherwise for a period of time not exceeding 30 consecutive

17days.

18"Transaction." The activity involving the obtaining by a

19transient or patron of the use or occupancy of a hotel room from

20which consideration emanates to the operator under an expressed

21or implied contract.

22"Transient." Any person who obtains an accommodation in any
23hotel for the person by means of registering at the facility for

24the temporary occupancy of a room for the personal use of that

25person by paying to the operator of the facility a fee in

26consideration therefor.

27§ 8723. <- (Reserved).

<-28§ 8723. Hotel room rental tax in certain fourth class counties.

29(a) Authorization.--A county may, by ordinance, impose a tax
30which shall be known as a hotel room rental tax on the

1consideration received by each operator of a hotel within the
2county from each transaction of renting a room or rooms to
3transients. The tax shall be collected by the operator from the
4patron of the room or rooms and paid over to the county as
5provided under this section.

6(b) Rate.--The rate of the tax imposed under this section
7shall not exceed 5%, in addition to the tax imposed under
8section 1770.6 of the act of August 9, 1955 (P.L.323, No.130),
9known as The County Code.

10(c) Records.--The provisions of subsection (d)
11notwithstanding, county commissioners may by ordinance impose
12requirements for keeping of records, the filing of tax returns
13and the time and manner of collection and payment of tax. The
14county commissioners may also impose by ordinance penalties and
15interest for failure to comply with recordkeeping, filing,
16collection and payment requirements.

17(d) Audit.--Each operator of a hotel within a county that
18imposes the tax authorized under this section shall submit to an
19audit of hotel tax revenue. The audit shall be conducted by the
20county commissioners and shall consist, at a minimum, of
21determining the total amount of consideration received by the
22operator from transactions of renting a room or rooms to
23transients during the period being audited and the total amount
24of hotel tax revenue collected. The county commissioners or
25their duly authorized agents shall conduct at least one audit
26annually and shall bear the costs of the audit.

27(e) (Reserved).

28(f) Collection, deposit and disposition.--The treasurer of
29each county that imposes the tax authorized under this section
30shall collect the tax and deposit the revenues received from the

1tax in a special fund established for that purpose. Subject to
2the deduction of the administrative fee authorized by subsection
3(i), the disposition of the revenues from the special fund shall
4be as follows:

5(1) Seventy-five percent of all revenues received per
6annum shall be used by the county's recognized TPA for the
7promotion, advertising and marketing of tourism and special
8events and for administrative costs.

9(2) Twenty-five percent of all revenues received per
10annum shall be distributed as follows:

11(i) Fifty percent shall be used by the county
12commissioners for the purposes of economic development,
13historic preservation and the arts. The county
14commissioners shall use 10% of the funds received under
15this subparagraph for grants to municipalities that each
16have at least 20,000 residents.

17(ii) Fifty percent shall be used by the county
18commissioners for grants to municipalities that:

19(A) have a municipal police department employing
20at least two full-time police officers assigned to
21law enforcement duties who work a minimum of 200 days
22per year; or

23(B) are a member of a regional police department
24that provides full-time police services to the
25municipality pursuant to an agreement or contract.

26(iii) Municipalities receiving grants under
27subparagraph (ii) must meet or have met the eligibility
28requirements under subparagraph (ii)(A) or (B) for a
29minimum of two years prior to receiving the grant.

30(g) Grants.--Grants under subsection (f)(2)(ii) shall be

1distributed to municipalities in proportion to the number of
2hotel rooms within the municipality as a percentage of the total
3number of hotel rooms in municipalities with police departments
4under subsection (f)(2)(ii) as compiled by the recognized TPA
5and certified by the county commissioners. Grants shall be used
6for police and law enforcement purposes. Any portion of a grant
7not used for police and law enforcement purposes shall be
8returned to the county for the purposes of subsection (f)(2)(i).

9(h) Tax year.--The tax year for a tax imposed under this
10section shall run concurrently with the calendar year.

11(i) Audited report.--An audited report on the income and
12expenditures incurred by a TPA receiving any revenues from the
13tax authorized under this section shall be submitted annually by
14the TPA to the county commissioners.

15(j) Administrative fee.--The county may deduct and retain an
16administrative fee from the taxes collected under this section.
17The administrative fee established by the county may not exceed
18in any tax year the lesser of:

19(1) four and one-half percent of all taxes collected
20under this section; or

21(2) ninety-five thousand dollars, which amount shall be
22adjusted biannually, beginning two years after the effective
23date of this subsection, by the percentage growth in the
24Consumer Price Index for All Urban Consumers.

25(k) Use of fee.--Revenue collected from the fee imposed
26under subsection (j) shall be used for the following purposes:

27(1) Defraying the costs associated with the collection
28and administration of the tax.

29(2) Defraying the costs of the audit required under
30subsection (d).

1(l) Definitions.--As used in this section, the following
2words and phrases shall have the meanings given to them in this
3subsection unless the context clearly indicates otherwise:

4"Consideration." Receipts, fees, charges, rentals, leases,
5cash, credits, property of any kind or nature, or other payment
6received by operators in exchange for or in consideration of the
7use or occupancy by a transient of a room or rooms in a hotel
8for any temporary period.

9"County." A county of the fourth class having a population
10under the 2010 Federal decennial census in excess of 149,000
11residents but less than 152,000 residents.

12"Hotel." A hotel, motel, inn, guest house or other structure
13which holds itself out by any means, including advertising,
14license, registration with an innkeepers' group, convention
15listing association, travel publication or similar association
16or with a government agency, as being available to provide
17overnight lodging or use of facility space for consideration to
18persons seeking temporary accommodation; any place which
19advertises to the public at large or any segment thereof that it
20will provide beds, sanitary facilities or other space for a
21temporary period to members of the public at large; or any place
22recognized as a hostelry. The term does not include any portion
23of a facility that is devoted to persons who have an established
24permanent residence or a college or university student residence
25hall.

26"Occupancy." The use or possession or the right to the use
27or possession by any person other than a permanent resident of
28any room in a hotel for any purpose or the right to the use or
29possession of the furnishings or to the services accompanying
30the use and possession of the room.

1"Operator." An individual, partnership, nonprofit or profit-
2making association or corporation or other person or group of
3persons who maintain, operate, manage, own, have custody of or
4otherwise possess the right to rent or lease overnight
5accommodations in a hotel to the public for consideration.

6"Patron." A person who pays the consideration for the
7occupancy of a room or rooms in a hotel.

8"Permanent resident." A person who has occupied or has the
9right to occupancy of a room or rooms in a hotel as a patron or
10otherwise for a period exceeding thirty consecutive days.

11"Room." A space in a hotel set aside for use and occupancy
12by patrons, or otherwise, for consideration, having at least one
13bed or other sleeping accommodation in a room or group of rooms.

14"Tourist Promotion Agency (TPA)." An organization, agency or
15corporation designated to be such by the board of commissioners
16as of January 1, 2000, of the county in which the tax is
17imposed. The TPA shall be duly established, designated and
18recognized as the county's TPA in accordance with and pursuant
19to the act of July 4, 2008 (P.L.621, No.50), known as the
20Tourism Promotion Act.

21"Transaction." The activity involving the obtaining by a
22transient or patron of the use or occupancy of a hotel room from
23which consideration is payable to the operator under an express
24or an implied contract.

25"Transient." An individual who obtains accommodation in a
26hotel by means of registering at the facility for the temporary
27occupancy of a room for the personal use of the individual by
28paying a fee to the operator.

29§ 8724. Hotel room rental tax in second class township.

30(a) Tax.--Notwithstanding any other provision of law to the

1contrary, the governing body of a township may impose an excise
2tax on the consideration received by each operator of a hotel
3from each transaction of renting a room to accommodate a
4transient. If levied, the tax shall be collected by the operator
5from the patron of the room and paid over to the township and
6shall be known as the second class township hotel room rental
7tax.

8(b) Rate.--The rate of the tax imposed under this section
9shall not exceed 3%.

10(c) Imposition.--A township electing to impose the tax shall
11by ordinance or resolution provide for the creation or
12designation of a political subdivision, public employee, tax
13bureau or public or private agency to collect the tax and
14deposit the revenues received from the tax in a special fund.
15The revenues from the special fund shall be used by the township
16for the provision of police and emergency services.

17(d) Year.--Each tax year when a tax is imposed under this
18section shall run concurrently with the township's fiscal year.

19(e) Limitations.--Section 301.1(f)(3) of the act of December
2031, 1965 (P.L.1257, No.511), known as The Local Tax Enabling
21Act, shall not apply to the second class township hotel room
22rental tax imposed under this section.

23(f) Definitions.--As used in this section, the following
24words and phrases shall have the meanings given to them in this
25subsection unless the context clearly indicates otherwise:

26"Bed and breakfast" or "homestead." A public accommodation
27consisting of a private residence which contains ten or fewer
28bedrooms used for providing overnight accommodations to the
29public and in which breakfast is the only meal served and the
30charge for breakfast is included in the charge for the room.

1"Consideration." Receipts, fees, charges, rentals, leases,
2cash, credits, property of any kind or nature or other payment
3received by an operator in exchange for or in consideration of
4the use or occupancy by a transient of a room in a hotel for a
5temporary period.

6"Hotel." Includes any of the following:

7(1) hotel, motel, bed and breakfast, homestead, inn,
8guest house or other structure which holds itself out by any
9means, including advertising, license, registration with an
10innkeepers' group, convention listing association, travel
11publication or similar association or with a government
12agency, as being available to provide overnight lodging or
13use of facility space for consideration to persons seeking
14temporary accommodation;

15(2) any place which advertises to the public at large or
16any segment of the public that it will provide beds, sanitary
17facilities or other space for a temporary period to members
18of the public at large; or

19(3) any place recognized as a hostelry.

20The term does not include any portion of a facility that is
21devoted to persons who have an established permanent residence
22or a college or university student residence hall or any private
23campground or any cabins, public campgrounds or other facilities
24located on State land.

25"Occupancy." The use or possession or the right to the use
26or possession by any person other than a permanent resident of
27any room in a hotel for any purpose or the right to the use or
28possession of the furnishings or to the services accompanying
29the use and possession of the room.

30"Operator." An individual, partnership, nonprofit or profit-

1making association or corporation or other person or group of
2persons who maintain, operate, manage, own, have custody of or
3otherwise possess the right to rent or lease overnight
4accommodations in a hotel to the public for consideration.

5"Patron." A person who pays the consideration for the
6occupancy of a room in a hotel.

7"Permanent resident." A person who has occupied or has the
8right to occupancy of a room in a hotel as a patron or otherwise
9for a period of more than 30 consecutive days.

10"Room." A space in a hotel set aside for use and occupancy
11by patrons, or otherwise, for consideration, having at least one
12bed or other sleeping accommodation in a room or group of rooms.

13"Township." A township of the second class with a population
14of more than 60,000 and less than 61,000 based on the 2010
15Federal decennial census and which is located within a county of
16the second class A.

17"Transaction." The activity involving the obtaining by a
18transient or patron of the use or occupancy of a hotel room from
19which consideration is payable to the operator under an express
20or an implied contract.

21"Transient." An individual who obtains accommodation in a
22hotel by means of registering at the facility for the temporary
23occupancy of a room for the personal use of the individual by
24paying a fee to the operator.

25§ 8725. Hotel room rental tax in additional fourth class
26counties.

27(a)  General rule.--A county may, by ordinance, impose a tax
28which shall be known as a hotel room rental tax on the
29consideration received by each operator of a hotel within the
30county from each transaction of renting a room or rooms to

1accommodate transients. The tax shall be collected by the
2operator from the patron of the room and paid over to the county
3where the hotel is located as provided under this section.

4(b)  Rate.--The rate of the tax imposed under this section
5shall not exceed 2%, in addition to the tax imposed under
6section 1770.2 of the act of August 9, 1955 (P.L.323, No.130),
7known as The County Code.

8(c)  Collection.--The treasurer of each county electing to
9impose the tax authorized under this section shall collect the
10tax and deposit the revenues received from the tax in a special
11fund established for that purpose. Subsequent to the deduction
12for administrative costs established in subsection (e), the
13county shall distribute to the recognized tourist promotion
14agency all revenues received from the tax not later than 60 days
15after receipt of the tax revenues. The revenues from the special
16fund shall be used by the recognized tourist promotion agency
17for any or all of the following purposes:

18(1) Convention promotion.

19(2) Marketing the area served by the agency as a leisure

20travel destination.

21(3) Marketing the area served by the agency as a
22business travel destination.

23(4) Using all appropriate marketing tools to accomplish

24these purposes, including, but not limited to, advertising,

25publicity, publications, direct marketing, direct sales and

26participation in industry trade shows.

27(5) Projects or programs that are directly and
28substantially related to tourism within the county, augment
29and do not unduly compete with private sector tourism efforts
30and improve and expand the county as a destination market.

1(d) Tax year.--Each tax year for any tax imposed under this
2section shall run concurrently with the county's fiscal year.

3(e) Administrative fee.--For the purposes of defraying costs
4associated with the collection of the tax imposed under this
5section and otherwise performing its obligations under this
6section, a county is hereby authorized to deduct and retain an
7administrative fee from the taxes collected hereunder. Such
8administrative fee shall be established by the county but shall
9not exceed in any tax year the lesser of:

10(1) two percent of all taxes collected under this
11section; or

12(2) fifty thousand dollars, which amount shall be

13adjusted annually, beginning one year after the date of

14enactment, by the the percentage growth in the Consumer Price

15Index for All Urban Consumers as determined by the United
16States Department of Labor.

17(f) Definitions.--As used in this section, the following
18words and phrases shall have the meanings given to them in this
19subsection unless the context clearly indicates otherwise:

20"Consideration." Receipts, fees, charges, rentals, leases,
21cash, credits, property of any kind or nature or other payment
22received by operators in exchange for or in consideration of the
23use or occupancy by a transient of a room or rooms in a hotel
24for a temporary period.

25"County." Any county of the fourth class having a population
26under the 2010 Federal decennial census in excess of 148,000
27residents but less than 149,000 residents.

28"Hotel." A hotel, motel, inn, guesthouse or other structure
29which holds itself out by any means, including advertising,
30license, registration with an innkeepers' group, convention

1listing association, travel publication or similar association
2or with a government agency, as being available to provide
3overnight lodging for consideration to persons seeking temporary
4accommodation; any place which advertises to the public at large
5or any segment thereof that it will provide beds, sanitary
6facilities or other space for a temporary period to members of
7the public at large; or any place recognized as a hostelry. The
8term does not include any portion of a facility that is devoted
9to persons who have an established permanent residence or a
10college or university student residence hall or any private
11campground or any cabins, public campgrounds or other facilities
12located on State land.

13"Operator." Any individual, partnership, nonprofit or
14profit-making association or corporation or other person or
15group of persons who maintains, operates, manages, owns, has
16custody of or otherwise possesses the right to rent or leases
17overnight accommodation in a building to the public for
18consideration.

19"Patron." Any person who pays the consideration for the
20occupancy of a room or rooms in a hotel.

21"Permanent resident." Any person who has occupied or has the
22right to occupy a room or rooms in a hotel as a patron otherwise
23for a period exceeding 30 consecutive days.

24"Room." A space in a building set aside for use and
25occupancy by patrons, or otherwise, for consideration, having at
26least one bed or other sleeping accommodations provided.

27"Temporary resident." Any person who has occupied or has the
28right to occupy a room or rooms in a hotel as a patron otherwise
29for a period of time not exceeding 30 consecutive days.

30"Transaction." The activity involving the obtaining by a

1transient or patron of the use or occupancy of a hotel room from
2which consideration emanates to the operator under an expressed
3or implied contract.

4"Transient." Any person who obtains an accommodation in any
5hotel for the person by means of registering at the facility for
6the temporary occupancy of a room for the personal use of that
7person by paying to the operator of the facility a fee in
8consideration therefor.

9§ 8725.1. Hotel room rental tax in other fourth class counties.

10(a)  General rule.--A county may, by ordinance, impose a tax
11which shall be known as a hotel room rental tax on the
12consideration received by each operator of a hotel within the
13county from each transaction of renting a room or rooms to
14accommodate transients. The tax shall be collected by the
15operator from the patron of the room and paid over to the county
16where the hotel is located as provided under this section.

17(b)  Rate.--The rate of the tax imposed under this section
18shall not exceed 2%, in addition to the tax imposed under
19section 1770.2 of the act of August 9, 1955 (P.L.323, No.130),
20known as The County Code.

21(c)  Collection.--The treasurer of each county electing to
22impose the tax authorized under this section shall collect the
23tax and deposit the revenues received from the tax in a special
24fund established for that purpose. Subsequent to the deduction
25for administrative costs established in subsection (e), the
26county shall distribute to the recognized tourist promotion
27agency all revenues received from the tax not later than 60 days
28after receipt of the tax revenues.

29(d) Tax year.--Each tax year for any tax imposed under this
30section shall run concurrently with the county's fiscal year.

1(e) Administrative fee.--For the purposes of defraying costs
2associated with the collection of the tax imposed under this
3section and otherwise performing its obligations under this
4section, a county is hereby authorized to deduct and retain an
5administrative fee from the taxes collected hereunder. Such
6administrative fee shall be established by the county but shall
7not exceed in any tax year the lesser of:

8(1) two percent of all taxes collected under this
9section; or

10(2) fifty thousand dollars, which amount shall be

11adjusted annually, beginning one year after the date of

12enactment, by the the percentage growth in the Consumer Price

13Index for All Urban Consumers as determined by the United
14States Department of Labor.

15(f) Definitions.--As used in this section, the following
16words and phrases shall have the meanings given to them in this
17subsection unless the context clearly indicates otherwise:

18"Consideration." Receipts, fees, charges, rentals, leases,
19cash, credits, property of any kind or nature or other payment
20received by operators in exchange for or in consideration of the
21use or occupancy by a transient of a room or rooms in a hotel
22for a temporary period.

23"County." Any county of the fourth class having a population
24under the 2010 Federal decennial census in excess of 180,000
25residents but less than 190,000 residents.

26"Hotel." A hotel, motel, inn, guesthouse or other structure
27which holds itself out by any means, including advertising,
28license, registration with an innkeepers' group, convention
29listing association, travel publication or similar association
30or with a government agency, as being available to provide

1overnight lodging for consideration to persons seeking temporary
2accommodation; any place which advertises to the public at large
3or any segment thereof that it will provide beds, sanitary
4facilities or other space for a temporary period to members of
5the public at large; or any place recognized as a hostelry. The
6term does not include any portion of a facility that is devoted
7to persons who have an established permanent residence or a
8college or university student residence hall or any private
9campground or any cabins, public campgrounds or other facilities
10located on State land.

11"Operator." Any individual, partnership, nonprofit or
12profit-making association or corporation or other person or
13group of persons who maintains, operates, manages, owns, has
14custody of or otherwise possesses the right to rent or leases
15overnight accommodation in a building to the public for
16consideration.

17"Patron." Any person who pays the consideration for the
18occupancy of a room or rooms in a hotel.

19"Permanent resident." Any person who has occupied or has the
20right to occupy a room or rooms in a hotel as a patron otherwise
21for a period exceeding 30 consecutive days.

22"Room." A space in a building set aside for use and
23occupancy by patrons, or otherwise, for consideration, having at
24least one bed or other sleeping accommodations provided.

25"Temporary resident." Any person who has occupied or has the
26right to occupy a room or rooms in a hotel as a patron otherwise
27for a period of time not exceeding 30 consecutive days.

28"Transaction." The activity involving the obtaining by a
29transient or patron of the use or occupancy of a hotel room from
30which consideration emanates to the operator under an expressed

1or implied contract.

2"Transient." Any person who obtains an accommodation in any
3hotel for the person by means of registering at the facility for
4the temporary occupancy of a room for the personal use of that
5person by paying to the operator of the facility a fee in
6consideration therefor.

7§ <-8724 8726. Hotel room rental tax in certain other fourth
8class counties.

9(a) General rule.--A county may, by ordinance, impose a tax

10which shall be known as a hotel room rental tax on the

11consideration received by each operator of a hotel within the

12county from each transaction of renting a room or rooms to

13accommodate transients. The tax shall be collected by the

14operator from the patron of the room and paid over to the county

15where the hotel is located as provided under this section.

16(b) Rate.--The rate of the tax imposed under this section
17shall not exceed 2%, in addition to the tax imposed under
18section 1770.6 of the act of August 9, 1955 (P.L.323, No.130), 
19known as The County Code.

20(c) Collection.--The treasurer of each county electing to
21impose the tax authorized under this section shall collect the
22tax and deposit the revenues received from the tax in a special
23fund established for that purpose. Subsequent to the deduction
24for administrative costs established in subsection (f), the
25county shall distribute to a recognized tourist promotion agency
26for the county all revenues received from the tax not later than
2760 days after receipt of the tax revenues.

28(d) Tax year.--Each tax year for any tax imposed under this
29section shall run concurrently with the county's fiscal year.

30(e) (Reserved).

1(f) Administrative fee.--For the purposes of defraying costs
2associated with the collection of the tax imposed under this
3section and otherwise performing its obligations under this
4section, a county is hereby authorized to deduct and retain an
5administrative fee from the taxes collected hereunder. Such
6administrative fee shall be established by the county but shall
7not exceed in any tax year the lesser of:

8(1) two percent of all taxes collected under this
9section; or

10(2) fifty thousand dollars, which amount shall be

11adjusted annually, beginning one year after the date of

12enactment, by the the percentage growth in the Consumer Price

13Index for All Urban Consumers as determined by the United
14States Department of Labor.

15(g) Definitions.--As used in this section, the following
16words and phrases shall have the meanings given to them in this
17subsection unless the context clearly indicates otherwise:

18"Consideration." Receipts, fees, charges, rentals, leases,

19cash, credits, property of any kind or nature or other payment

20received by operators in exchange for or in consideration of the

21use or occupancy by a transient of a room or rooms in a hotel

22for a temporary period.

23"County." Any county of the fourth class having a population
24during the 2010 Federal decennial census in excess of 205,000
25residents but less than 210,000 residents.

26"Hotel." A hotel, motel, inn, guesthouse or other structure

27which holds itself out by any means, including advertising,

28license, registration with an innkeepers' group, convention

29listing association, travel publication or similar association

30or with a government agency, as being available to provide

1overnight lodging for consideration to persons seeking temporary

2accommodation; any place which advertises to the public at large

3or any segment thereof that it will provide beds, sanitary

4facilities or other space for a temporary period to members of

5the public at large; or any place recognized as a hostelry. The

6term does not include a college or university student residence
7hall or any private campground or any cabins, public campgrounds
8or other facilities located on State land.

9"Operator." Any individual, partnership, nonprofit or

10profit-making association or corporation or other person or

11group of persons who maintain, operate, manage, own, have

12custody of or otherwise possess the right to rent or lease

13overnight accommodations in a building to the public for

14consideration.

15"Patron." Any person who pays the consideration for the

16occupancy of a room or rooms in a hotel.

17"Room." A space in a building set aside for use and
18occupancy by patrons, or otherwise, for consideration, having at
19least one bed or other sleeping accommodations provided.

20"Transaction." The activity involving the obtaining by a

21transient or patron of the use or occupancy of a hotel room from

22which consideration emanates to the operator under an expressed

23or implied contract.

24"Transient." Any person who obtains an accommodation in any
25hotel for the person by means of registering at the facility for

26the temporary occupancy of a room for the personal use of that

27person by paying to the operator of the facility a fee in

28consideration therefor.

29§ <-8725 8727. Local option cigarette tax in school districts of
30the first class.

1(a) Authorization.--The following shall apply:

2(1) A school district may, if authorized by ordinance of
3the governing body of a city of the first class adopted prior
4to or after the effective date of this section, impose and
5assess an excise tax upon the sale or possession of
6cigarettes within the school district at a rate of 10¢ per
7cigarette. Only one sale shall be taxable and used in
8computing the amount of tax due, whether the sale is of
9individual cigarettes, packages, cartons or cases.

10(2) The governing body of the city of the first class
11and school district may amend, respectively, the ordinance
12authorizing the imposition of the tax and the resolution
13imposing the tax authorized by this section to reflect the
14provisions of this section in the fiscal year in which this
15section takes effect.

16(b) Exception.--The tax authorized under subsection (a) may
17not be levied upon the possession or sale of any cigarette that
18is exempt from, or which is otherwise not subject to, levy under
19Article XII of the Tax Reform Code and the regulations
20promulgated under that article.

21(c) Collection.--

22(1) The tax authorized under subsection (a) shall be
23collected and remitted to the department in the same manner
24as the tax imposed under Article XII of the Tax Reform Code.
25The regulations promulgated under section 1291 of the Tax
26Reform Code shall be applicable to the tax authorized under
27subsection (a) insofar as the regulations are consistent with
28this section.

29(2) Unless the department promulgates regulations to the
30contrary under subsection (d), any stamp affixed under

1section 1215 of the Tax Reform Code shall also reflect
2payment of any tax authorized under this section.

3(3) The provisions of section 1216 of the Tax Reform
4Code shall not apply to any tax authorized under this
5section.

6(d) Administration.--The department shall administer and
7enforce the provisions of this section and may promulgate and
8enforce any rules and regulations not inconsistent with the
9provisions of this section.

10(e) Reimbursement of costs.--From the tax collected under
11this section, the department may retain a sum of the costs of
12collection and shall, on a monthly basis, notify in writing the
13school district imposing the tax of the sum retained and the
14costs of collection under this section. Annually, the department
15shall estimate its cost of collection under this section for the
16next succeeding fiscal year and shall provide the estimate to
17the school district.

18(f) Certified copy of resolution to department.--A school
19district that adopts a resolution:

20(1) To impose the tax authorized under this section or
21to change the rate of the tax shall provide a certified copy
22of the resolution to the department not later than 20 days
23prior to the effective date of the tax or change to the tax.

24(2) To repeal the tax authorized under this section
25shall provide a certified copy of the resolution to the
26department not later than 30 days prior to the effective date
27of the repeal.

28(g) Effective date.--The effective date of any tax
29authorized under this section or change to the tax shall be no
30earlier than 30 days after the adoption of the resolution or

1ordinance.

2(h) Local Cigarette Tax Fund.--

3(1) The Local Cigarette Tax Fund is established in the
4State Treasury and the State Treasurer shall be custodian of
5the fund. The fund shall be subject to the provisions of law
6applicable to funds listed in section 302 of the act of April
79, 1929 (P.L.343, No.176), known as The Fiscal Code.

8(2) The tax imposed under subsection (a) shall be
9received by the department and paid to the State Treasurer
10and, along with interest and penalties, less any collection
11costs allowed under this section and any refunds and credits
12paid, shall be credited to the fund not less frequently than
13every two weeks. During any period prior to the credit of
14moneys to the fund, interest earned on moneys received by the
15department and paid to the State Treasurer under this section
16shall be deposited into the fund.

17(3) Moneys credited to the fund shall be property of the
18school district and shall be distributed as provided in this
19section. The money in the fund, including, but not limited
20to, money credited to the fund under this section, prior year
21encumbrances and the interest earned thereon, shall not lapse
22or be transferred to any other fund, but shall remain in the
23fund and must be used exclusively as provided in this
24section.

25(4) Pending their disbursement to the school district,
26moneys received on behalf of or deposited into the fund shall
27be invested or reinvested as are other funds in the custody
28of the State Treasurer in the manner provided by law. The
29earnings received from the investment or deposit of the funds
30shall be credited to the fund.

1(i) Disbursement to school district.--On or before the 10th
2day of every month, the State Treasurer shall disburse to the
3school district imposing the tax under this section the total
4amount of moneys which are, as of the last day of the previous
5month, contained in the fund.

<-6(j) Prohibition.--Money from a tax imposed under this
7section may not be used for the issuance or repayment of bonds.

8(k) Expiration.--This section shall expire June 30, 2019.

<-9(j) (l) Definitions.--As used in this section, the following
10words and phrases shall have the meanings given to them in this
11subsection unless the context clearly indicates otherwise:

12"Cigarette." As defined in section 1201 of the Tax Reform
13Code.

14"Department." The Department of Revenue of the Commonwealth.

15"Fund." The Local Cigarette Tax Fund established under this
16section.

17"Sale." As defined in section 1201 of the Tax Reform Code.

18"School district." A school district of the first class
19coterminous with a city of the first class.

20"Tax Reform Code." The act of March 4, 1971 (P.L.6, No.2),
21known as the Tax Reform Code of 1971.

22§ <-8726 8728. Local sales tax revenues in cities of the first
23class.

24Notwithstanding the provisions of section 696 of the act of
25March 10, 1949 (P.L.30, No.14), known as the Public School Code
26of 1949, an increase in grants to a school district of the first
27class by a city of the first class based on debt service to be
28paid as authorized under section 201-B(f)(1) of the act of March
294, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971,
30shall not require a comparable increase in grants by the city in

1subsequent years.

<-2Section 5. This act shall take effect as follows:

3(1) The addition of 53 Pa.C.S. §§ 8722, 8724, 8725 and
48726 shall take effect immediately.

5(1.1) The addition of 53 Pa.C.S. § 303 shall take effect
6in 45 days.

7(2) This section shall take effect immediately.

8(3) The remainder of this act shall take effect in 60
9days.

<-10Section 4. Repeals are as follows:

11(1) The General Assembly declares that the repeal under
12paragraph (2) is necessary to effectuate the addition of 53
13Pa.C.S. Ch. 58.

14(2) Article XVIII-C of the act of March 4, 1971 (P.L.6,
15No.2), known as the Tax Reform Code of 1971, is repealed.

16(3) Section 1770.6(f) of the act of August 9, 1955
17(P.L.323, No.130), known as The County Code, is repealed to
18the extent that it is inconsistent with the addition of 53
19Pa.C.S. § 8724.

20Section 5. The addition of 53 Pa.C.S. Ch. 58 is a
21continuation of Article XVIII-C of act of March 4, 1971 (P.L.6,
22No.2), known as the Tax Reform Code of 1971. The following
23apply:

24(1) Except as otherwise provided in 53 Pa.C.S. Ch. 58,
25all activities initiated under Article XVIII-C of the Tax
26Reform Code of 1971 shall continue and remain in full force
27and effect and may be completed under 53 Pa.C.S. Ch. 58.
28Orders, regulations, rules and decisions which were made
29under Article XVIII-C of the Tax Reform Code of 1971 and
30which are in effect on the effective date of section 2(2) of

1this act shall remain in full force and effect until revoked,
2vacated or modified under 53 Pa.C.S. Ch. 58. Contracts,
3obligations and collective bargaining agreements entered into
4under Article XVIII-C of the Tax Reform Code of 1971 are not
5affected nor impaired by the repeal of Article XVIII-C of the
6Tax Reform Code of 1971.

7(2) Except as set forth in paragraph (3), any difference
8in language between 53 Pa.C.S. Ch. 58 and Article XVIII-C of
9the Tax Reform Code of 1971 is intended only to conform to
10the style of the Pennsylvania Consolidated Statutes and is
11not intended to change or affect the legislative intent,
12judicial construction or administration and implementation of
13Article XVIII-C of the Tax Reform Code of 1971.

14(3) Paragraph (2) does not apply to the addition of the
15following provisions of Title 53:

16(i) The addition of the definitions of "contracting
17authority" and "distressed city" in section 5802.

18(ii) Section 5803(a), (b), (c) and (d).

19(iii) Section 5804.

20(iv) Section 5805(c), (d) and (g).

21(v) Section 5806.

22(vi) Section 5807(b), (c), (d), (e), (f), (g) and
23(h).

24(vii) Section 5808(d).

25(viii) Section 5810.

26(ix) Section 5811(b) and (c).

27(x) Section 5813.

28(xi) Section 5814(a) and (d).

29(xii) Section 5815(a) and (c).

30(xiii) Section 5816.

1(xiv) Section 5818.

2(xv) Section 5820.

3(xvi) Section 5821.

4Section 6. The provisions of this act are severable. If any
5provision of this act or its application to any person or
6circumstance is held invalid, the invalidity shall not affect
7other provisions or applications of this act which can be given
8effect without the invalid provision or application.

9Section 7. This act shall take effect as follows:

10(1) The following provisions shall take effect
11immediately:

12(i) The addition of 53 Pa.C.S. Ch. 58.

13(ii) The addition of 53 Pa.C.S. §§ 8722, 8723, 8724,
148725, 8725.1, 8726, 8727 and 8728.

15(iii) Section 4 of this act.

16(iv) Section 5 of this act.

17(v) Section 6 of this act.

18(vi) This section.

19(2) The addition of 53 Pa.C.S. § 303 shall take effect
20in 45 days.

21(3) The remainder of this act shall take effect in 60
22days.