PRINTER'S NO. 2684
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1906
Session of
2017
INTRODUCED BY DIAMOND, COX AND DUSH, NOVEMBER 6, 2017
REFERRED TO COMMITTEE ON FINANCE, NOVEMBER 6, 2017
AN ACT
Amending the act of July 28, 1953 (P.L.723, No.230), entitled
"An act relating to counties of the second class and second
class A; amending, revising, consolidating and changing the
laws relating thereto," in Allegheny Regional Asset District,
further providing for imposition of sales and use tax.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3152-B(d) of the act of July 28, 1953
(P.L.723, No.230), known as the Second Class County Code, is
amended to read:
Section 3152-B. Imposition.--* * *
(d) (1) The tax authorized by subsections [(a), (b) and
(c)] (a) and (b) may be imposed at a rate of [one per centum
(1%).] thirty-two hundredths per centum (.32%). The tax
authorized by subsection (c) may be imposed at a rate of one per
centum (1%).
(2) The tax imposed by subsections [(a), (b) and (c)] (a)
and (b) shall be uniform.
* * *
Section 2. The Secretary of the Commonwealth shall submit to
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the Legislative Reference Bureau a notice for publication in the
Pennsylvania Bulletin stating that the General Assembly has
enacted all of the following:
(1) An act that repeals the exclusions from the tax
imposed under Article II of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971.
(2) An act that reduces the rate of tax imposed under
section 503(a) and (b) of the act of June 5, 1991 (P.L.9,
No.6), known as the Pennsylvania Intergovernmental
Cooperation Authority Act for Cities of the First Class, in a
manner that would result in the revenue generated by the tax
imposed under section 503(a) and (b) of the Pennsylvania
Intergovernmental Cooperation Authority Act for Cities of the
First Class, being revenue neutral, subject to the repeal of
exclusions described under paragraph (1), in comparison to
the amount generated in the prior fiscal year.
(3) An act that reduces the amount deposited into the
Public Transportation Trust Fund under 74 Pa.C.S. ยง 1506(c)
(1).
Section 3. This act shall take effect as follows:
(1) This section and section 2 of this act shall take
effect immediately.
(2) The remainder of this act shall take effect upon
publication of the notice under section 2 of this act.
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