or other tax on any of the following:
(1) Food and beverages.
(2) The supply, acquisition, delivery, distribution or
transport of food and beverages.
(b) Expiration of fees, surcharges or taxes.--
(1) A fee, surcharge, sales tax, tax on gross receipts,
excise tax or other tax which is prohibited under subsection
(a) shall expire on the effective date of this section.
(2) Any amount due to a political subdivision under a
fee, surcharge, sales tax, tax on gross receipts, excise tax
or other tax under paragraph (1) shall be due and paid to the
political subdivision in accordance with payment procedures
established by the political subdivision.
§ 8734. Exclusions.
This subchapter does not apply to the following:
(1) A tax on persons, transactions, occupations,
privileges, subjects and personal property within a city of
the first class under the act of August 5, 1932 (Sp.Sess.,
P.L.45, No.45), referred to as the Sterling Act, which is
general in nature and not intended to tax the following:
(i) Food and beverages.
(ii) The supply, acquisition, delivery, distribution
or transport of food and beverages.
(2) A tax under section 3152-B of the act of July 28,
1953 (P.L.723, No.230), known as the Second Class County
Code.
(3) A tax on persons, transactions, occupations,
privileges, subjects and personal property within the limits
of the political subdivision under the act of December 31,
1965 (P.L.1257, No.511), known as The Local Tax Enabling Act,
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