For the purposes of this article, the following
definitions shall apply, unless the context clearly indicates otherwise:
PERSON
Any individual, limited partnership, partnership, limited-liability
company, corporation or other association.
RENTAL VEHICLE
A private passenger motor vehicle designed to transport 15
or fewer passengers, or a truck, trailer or semitrailer used in the
transportation of property other than commercial freight, that is
rented without a driver, is part of a fleet of five or more rental
vehicles that are used for that purpose and owned or leased by the
same person or entity, and is rented for a period of 29 or fewer consecutive
days.
TAX YEAR
The year commencing January 1 of the calendar year and ending
December 31 of the calendar year.
VEHICLE RENTAL COMPANY
Any business entity engaged in the business of renting motor
vehicles in the Commonwealth of Pennsylvania.
[Amended 3-17-2009 by Ord. No. 11-09, effective 1-1-2010]
A. There is hereby imposed an excise tax on the rental
of rental vehicles in the County of Allegheny during Tax Year 2008,
or any part thereof, and for each tax year thereafter. For purposes
of this section, the rental of a rental vehicle in the County of Allegheny
occurs whenever a person enters into a contract for and/or takes possession
of a rental vehicle in the County of Allegheny from a vehicle rental
company.
B. The tax imposed by this article shall be collected
by a vehicle rental company at the time a rental vehicle is rented
by that vehicle rental company, and shall be remitted by the vehicle
rental company to the County in accordance with the requirements of
this article and any rules and regulations to be promulgated in furtherance
of this article.
C. The rate of tax shall be $2 per day, or part of a
day, on which a rental vehicle is rented within Allegheny County.
D. Any
individual or entity that is exempt from taxation by the commonwealth
for the purposes of vehicle rental transactions shall receive the
same exemption(s) from the County rental vehicle tax.
Each vehicle rental company shall file returns
with and remit payments to the Tax Collector on a monthly basis and
in accordance with such rules and regulations promulgated in furtherance
of this article. Forms for the return shall be provided by the Tax
Collector. The failure of any vendor to procure or receive any report
form shall not excuse him from making a return and paying the taxes
collected.
The Tax Collector shall provide a method of
appeal from any assessments by the Tax Collector. The methods and
procedure for review and appeals shall be the same as those governing
reviews and appeals with respect to other local taxes.
In addition to any other remedy provided by
law or in equity:
A. Any person who willfully fails or refuses to appear
before the Tax Collector or Controller in person with his or her books,
records or accounts for examination when required by the Tax Collector
or Controller to do so; or to permit inspection of the books, records
or accounts in his custody or control when required by the Tax Collector
or Controller; or who willfully makes any false or untrue statement
on his or her return; or who willfully fails or refuses to file a
return required by this article or to collect and pay over to the
Tax Collector any tax imposed herein shall be liable to pay a fine
of $300.
B. Any person who, on more than one occasion, fails to
keep or make any record, return or report required by this section,
or keeps or makes any false or fraudulent record, return or report,
or who shall refuse the Tax Collector, County Controller or other
duly authorized representative of the Tax Collector or Controller
to examine his or her books and records in order to verify the accuracy
of his payment of the tax authorized by this article, shall be guilty
of a separate offense of repeat violation, and for each such repeat
violation shall be subject to a fine of not more than $300, or imprisonment
for not more than 90 days, or both. A person shall be guilty of a
repeat violation regardless whether the second or subsequent violation
occurs before or after a judicial finding of a first or previous violation.
Each violation, after the first, shall constitute a separate repeat
violation offense.
C. Any person who fails to pay the taxes collected on
or before the last date prescribed for payment shall be liable to
pay a penalty of 1% per month or fraction thereof on such tax from
the time the tax became due and interest at the rate of 1/2 of 1%
per month or fraction thereof. The penalties and interest provided
for in this article shall be added to the tax assessed and collected
at the same time, in the same manner, and as a part of the tax.
D. The penalty and interest on unpaid taxes imposed by
this section shall be paid to the County of Allegheny.