[Adopted by the Board of Commissioners 3-31-1994]
A.
ACT
ADVISORY BOARD
BOARD
BOARD OF COMMISSIONERS
CHIEF CLERK
CITY
COMMONWEALTH
CONSIDERATION
COUNTY
DEPARTMENT
DEPARTMENT OF TRANSPORTATION
DISTRICT
DISTRICT EMPLOYEE
FIRST AND SECOND CLASS COUNTY CODE PROPERTY TAX RELIEF ACT
FUND
HOTEL
IMMEDIATE FAMILY
INITIAL YEAR IN WHICH DISBURSEMENTS ARE RECEIVED
MINORITY BUSINESS ENTERPRISE
(1)
(2)
(3)
OCCUPANCY
OPERATOR
PARTY OFFICER
(1)
(2)
(3)
(4)
PATRON
PERMANENT RESIDENT
PERSON
PUBLIC EMPLOYEE
PUBLIC OFFICER
PUBLIC OFFICIAL
QUALIFIED MUNICIPALITIES
REGIONAL ASSET
RENT
ROOM
SENIOR CITIZENS REBATE AND ASSISTANCE ACT
SOCIALLY AND ECONOMICALLY DISADVANTAGED INDIVIDUALS
TAX
TAX REFORM CODE OF 1971
TEMPORARY
TRANSACTION
TRANSIENT
TREASURER
WOMEN'S BUSINESS ENTERPRISE
General definitions. As used in this article, the
following words and phrases shall have the meaning given to them in
this section unless the context clearly indicates otherwise:
Act 77 of 1993.
The twenty-seven-member board appointed by the Board to advise
the Board on the administration of the Board's duties under the Act.
The governing body of the District.
The Board of Commissioners of Allegheny County.
The Chief Clerk of Allegheny County.
The City of Pittsburgh.
The Department of Revenue of the Commonwealth of Pennsylvania.
Receipts, fees, charges, rentals, leases, cash, credits,
property of any kind or nature, or other payment received by operators
in exchange for or in consideration of the use or occupancy by a transient
of a room or rooms in a hotel for any temporary period.
Allegheny County.
The Department of Revenue of the Commonwealth of Pennsylvania.
The Pennsylvania Department of Transportation.
The Allegheny Regional Asset District established under this
article.
The Chairman and members of the Board of the District, counsel
employed by the District, the chief administrative officer of the
District and any employee with discretionary powers which may affect
the outcome of the District's decisions in relation to a private corporation
or business or any employee who by virtue of the employee's job function
could influence the outcome of such a decision.
The First and Second Class County Property Tax Relief Act,
Pa. Stat. Ann. Tit, 72, § 4749.1 et seq.
The Allegheny Regional Asset District Sales and Use Tax Fund.
A hotel, motel, inn, guest house or other building located
within the taxing jurisdiction which holds itself out by any means
including advertising, license, registration with any innkeepers group,
convention listing association, travel publication or similar association
or with any government agency as being available to provide overnight
lodging or use of facility space for consideration to persons seeking
temporary accommodation; anyplace which advertises to the public at
large or any segment thereof that it will provide beds, sanitary facilities
or other space for a temporary period to members of the public at
large; any place recognized as a hostelry; provided that portions
of such facility which are devoted to persons who have established
permanent residence shall not be included in this definition.
A parent, spouse, child, brother, sister or like relative-in-law.
The first calendar year in which disbursements are received
by qualified municipalities or the County under § 3157-B(b)
of the Act and § 155-16 of this article.
A small business concern which is:
A sole proprietorship, owned and controlled
by a socially and economically disadvantaged individual.
A partnership or joint venture controlled by
socially and economically disadvantaged individuals in which 51% of
the beneficial ownership interest is held by socially and economically
disadvantaged individuals.
A corporation or other entity controlled by
socially and economically disadvantaged individuals in which at least
51% of the voting interest and 51% of the beneficial ownership interest
are held by socially and economically disadvantaged individuals.
The use or possession or the right to the use or possession
by any person other than a permanent resident of any room in a hotel
for any purpose or the right to the use or possession of the furnishings
or to the services accompanying the use and possession of the room.
Any individual, partnership, nonprofit or profit-making association
or corporation or other person or group of persons who maintain, operate,
manage, own, have custody of or otherwise possess the right to rent
or lease overnight accommodations in any hotel to the public for consideration.
The following members or officers of any political party:
A member of a national committee.
A chairman, vice chairman, secretary, treasurer
or counsel of a state committee or members of the executive committee
of a state committee.
A County chairman, vice chairman, counsel, secretary
or treasurer of a County committee.
A city chairman, vice chairman, counsel, secretary
or treasurer of a city committee.
Any person who pays the consideration for the occupancy of
a room or rooms in a hotel.
Any person who has occupied or has the right to occupancy
of any room or rooms in a hotel as a patron or otherwise for a period
exceeding 30 consecutive days.
A business, individual, corporation, union, association,
firm, partnership, committee, club or other organization or group
of persons.
Any individual employed by the Commonwealth of Pennsylvania
or a political subdivision.
Every person elected to any public office of the Commonwealth
of Pennsylvania government or any political subdivision of the Commonwealth
of Pennsylvania.
Any elected or appointed official in the executive, legislative
or judicial branch of Commonwealth of Pennsylvania government or any
political subdivision of the Commonwealth of Pennsylvania. The term
shall not include members of advisory boards who have no authority
to expend public funds other than reimbursement for personal expenses
or to otherwise exercise the power of the Commonwealth of Pennsylvania
or any political subdivision of the Commonwealth of Pennsylvania.
The term shall also not include any appointed official who receives
no compensation other than reimbursement for actual expenses.
Municipalities within Allegheny County meeting the standards
set forth in § 3170-B of the Act.
A civic, recreational, library, sports or cultural facility
or project designated as such by the District.
Consideration for the occupancy of hotel room.
A space in a hotel set aside for use and occupancy by patrons,
or otherwise, for consideration, having at least one bed or other
sleeping accommodation provided therein.
The Senior Citizens Rebate and Assistance Act, Pa. Stat.
Ann. Tit. 72, § 4751-1 et seq.
Persons who are citizens of the United States and who are
Black Americans, Hispanic Americans, Native Americans, Asian-Pacific
Americans and other minorities or other persons found to be disadvantaged
by the Small Business Administration pursuant to the Small Business
Act (P.L. 85-536, 15 USC § 631 et seq.).
The taxes authorized to be imposed by the Allegheny County
Board of Commissioners under the Act. Depending upon the context,
"tax" shall mean a one-percent tax on the purchase price of each separate
sale at retail of tangible personal property or services within the
County; a one-percent tax on the purchase price of the use, within
the County, of tangible personal property purchased at retail and
on services purchased at retail; or, a one-percent excise tax on the
rent upon every occupancy of a room or rooms in a hotel in the County.
The Tax Reform Code of 1971, Pa. Stat. Ann. Tit. 72, § 7101
et seq. (1990).
A period of time not exceeding 30 consecutive days.
The activity involving the obtaining by a transient or patron
of the use or occupancy of a hotel room from which consideration emanates
to the operator under an express or an implied contract.
Any individual who obtains accommodation in any hotel for
himself by means of registering at the facility for the temporary
occupancy of any room for the personal use of that individual by paying
to the operator of the facility a fee in consideration therefor.
The State Treasurer of the Commonwealth of Pennsylvania.
A small business concern which is at least 51% owned and
controlled by women, or, in the case of any publicly owned business,
at least 51% of the stock of which is owned by one or more women and
whose management and daily business operations are controlled by one
or more of the women who own it.
B.
Incorporation of definitions.
(1)
This article incorporates in its entirety herein all
of the definitions set forth in § 7201 of the Tax Reform
Code of 1971, Pa. Stat. Ann. Tit. 72, § 7101 et seq.
(2)
This article incorporates in its entirety herein all
of the definitions set forth in § 4749.3 of the First and
Second Class County Code Property Tax Relief Act, Pa. Stat. Ann. Tit.
72, § 4749.3.
(3)
This article incorporates in its entirety herein all
of the definitions set forth in § 4751-3 of the Senior Citizens
Rebate and Assistance Act, 72 Pa. Stat. Ann. Tit. 72, § 4751-3.
A.
District created. Pursuant to Subarticle (b), § 3110-B
of the Act, there is hereby created a body corporate and politic to
be known as the "Allegheny Regional Asset District."
B.
Powers of the District. The District shall exercise
all of the powers necessary or convenient for carrying out its purposes,
including the following:
(1)
To have continuing succession.
(2)
To sue and be sued, implead and be impleaded, complain
and defend in all courts.
(3)
To adopt, use and alter at will a corporate seal.
(4)
To make, enter into and award contracts with any person,
association, partnership or corporation for the development, design,
financing, construction, improvement, maintenance, operation, furnishing,
fixturing, equipping and repair of regional assets or parts of regional
assets.
(5)
To conduct financial and performance reviews and audits
of regional assets.
(6)
To conduct long-term planning necessary for the efficient
and effective operation and development of regional assets.
(7)
To make bylaws for the regulation of its affairs and
to promulgate rules, regulations and policies in connection with the
performance of its functions and duties.
(8)
To borrow money.
(a)
To borrow money for the purpose of paying the
costs of any project and to evidence the same.
(b)
To make and issue negotiable bonds of the District
and secure the payment of the bonds, or any part of the bonds, by
pledge or deed of trust of all or any of its revenues, rentals, receipts
and contract rights.
(c)
To make such agreements with the purchasers
or holders of the bonds or with other obligees of the District in
connection with any bonds, whether issued or to be issued, as the
District shall deem advisable, which agreements shall constitute contracts
with the holders or purchasers.
(d)
To obtain such credit enhancement or liquidity
facilities in connection with any bonds as the District shall determine
to be advantageous.
(e)
To, in general, provide for the security for
the bonds and for the rights of the holders of the bonds.
(9)
To make, enter into and award contracts of every name
and nature and to execute all instruments necessary or convenient
for the carrying out of its business.
(10)
To borrow money and accept grants and to enter
into contracts, leases, subleases, licenses or other transactions
with any federal agency, state public body, political subdivision,
person, association, partnership or corporation.
(11)
To pledge, hypothecate or otherwise encumber
any of its property, real, personal or mixed, tangible or intangible,
and its revenues or receipts, including, but not limited to, any interest
the District may have in any lease or sublease of regional assets
or parts of regional assets.
(12)
To procure such insurance containing such coverage,
including, without limitation, insurance covering the timely payment
in full of principal and interest on bonds of the District, in such
amount, from such insurers, as the District may determine to be necessary
or desirable for its purposes.
(13)
To invest its money.
(14)
To cooperate with any federal agency, state
public body or political subdivision.
(15)
To invest any funds not required for immediate
disbursement in reserve or sinking funds.
(16)
To appoint all officers, agents and employees
required for the performance of its duties and fix and determine their
qualifications, duties and compensation and retain or employ other
agents or consultants. The Board shall develop, implement and evaluate
plans and process to assure that all persons are accorded equality
of opportunity in employment and contracting by the Board.
(17)
To enroll its employees in a retirement system,
including an existing retirement system of the County, city or other
governmental entity.
(18)
To appoint and fix the compensation of chief
counsel and assistant counsel, who shall not be required to be employees
of the District, to provide it with legal assistance. Notwithstanding
the provisions of 42 Pa.C.S. § 8525 (relating to legal assistance),
the District through its counsel shall defend actions brought against
the District and its officers and employees when acting within the
scope of their official duties.
(19)
To maintain an office in the County.
(20)
To assist in the development and expansion of
minority business enterprises and women's business enterprises.
(21)
To do all acts and things necessary or convenient
for the promotion of its purposes and the general welfare of the district
and to carry out the powers granted to it by the Act.
C.
Limitation of District's powers. The following limitations
and conditions shall apply to the operations of the District:
(1)
The District shall have no power to pledge the credit
or taking powers of the Commonwealth of Pennsylvania or any other
government agency except the credit of the District, nor shall any
of the bonds of the District be deemed a debt or liability of the
Commonwealth of Pennsylvania or of any other government agency, except
as otherwise agreed by the Commonwealth of Pennsylvania or a government
agency.
(2)
Neither the Commonwealth of Pennsylvania nor any government
agency except the District shall be liable for payment of the principal,
interest or premium on any of the District's bonds, except as otherwise
agreed by the Commonwealth of Pennsylvania or a government agency.
(3)
Notwithstanding any provision of the Act or any other
state statute to the contrary, or of any implication that may be drawn
from the Act or any other state statute, the Commonwealth of Pennsylvania
and all other government agencies, except the District, shall have
no legal or moral obligation for the payment of any expenses or obligations
of the District, including, but not limited to, bond principal and
interest, the funding or refunding of any reserve and any administrative
or operating expenses whatsoever, except as otherwise agreed to by
the Commonwealth of Pennsylvania or another government agency.
(4)
Bonds in the District shall contain a prominent statement
of the limitations set forth in this subsection and shall further
recite that obligees of the District shall have no recourse, either
legal or moral, to the Commonwealth of Pennsylvania or to any other
government agency for payment of the bonds, except as otherwise agreed
to by the Commonwealth of Pennsylvania or another government agency.
(5)
The District shall not assume the responsibility of
employing personnel directly engaged in the operation of regional
assets, but may enter into contracts with the city, County and other
public and private organizations for the corporation and financing
of regional assets.
D.
District Board.
(1)
The powers and duties of the District shall be exercised
by a seven-member Board.
(2)
The members of the Board shall be selected, serve
terms of office, hold meetings and conduct business in accordance
with the provisions of § 3111-B of the Act.
(3)
No member of the Board or employee of the District
shall be, concurrent with the members or employee's position with
the District, a party officer, public officer, public official, public
employee or a member of the immediate family of a party officer, public
officer or public official.
E.
Advisory Board. The Board shall appoint a twenty-seven-member
Advisory Board. The Advisory Board shall serve to advise the Board
in the administration of its duties and functions. The members of
the Advisory Board shall serve terms as provided in § 3112-B(D)
of the Act.
A.
Designation of regional assets. The District may assume
the financial functions of the city and County with respect to the
support of regional assets vital to the quality of life within the
County.
B.
Limitation on support. The District shall not provide
financial support for the following:
(1)
Any health-care facility or institution which predominantly
provides elementary, secondary or higher education or other training.
(2)
Any park which contains fewer than 200 acres, except
for linear parks located in more than one city, township, borough
or home rule municipality, other than the County.
(3)
Any asset which fails to serve a significant number
of persons who are not residents of the city, borough or township
within which the asset is located.
(4)
Any library which is not a regional library resource
center, a district library center or which is not part of a library
system serving multiple municipalities.
A.
Sales tax. Pursuant to authority granted under Subarticle
(e) of the Act, the Board of Commissioners does hereby levy, assess
and impose upon each separate sale at retail of tangible personal
property or services within the boundaries of the County, a tax on
the purchase price. The tax shall be collected by the vendor from
the purchaser and shall be paid over to the Commonwealth as provided
in this section.
B.
Use tax. Pursuant to authority granted under Subarticle (e) of the Act, the Board of Commissioners does hereby levy, assess and impose upon the use, within the County, of tangible personal property purchased at retail, and on services purchased at retail, a tax on the purchase price. The tax shall be paid over to the Commonwealth by the person who makes the use. The use tax imposed under this Part shall not be paid over to the Commonwealth by any person who has paid the tax imposed by Subsection A of this § 155-12 or has paid the tax imposed by this Section to the vendor with respect to such use.
C.
Hotel occupancy excise tax. Pursuant to Subarticle
(e) of the Act, the Board of Commissioners does hereby levy, assess
and impose an excise tax on the rent or consideration received by
each operator of a hotel within the County from each transaction of
renting a room or rooms to accommodate transients or patrons. The
tax shall be collected by the operator or owner of the hotel from
the patron or transient and paid over to the Commonwealth.
E.
Tax computation. The tax levied, assessed and imposed under Subsections A and B of this section shall be computed as follows:
|
Purchase Price
|
Amount of Tax to be Collected
| |
|---|---|---|
|
$0.50 or less
|
No tax
| |
|
$0.51 or more, but less than $1.51
|
$0.01
| |
|
$1.51 or more, but less than $2.51
|
$0.02
| |
|
$2.51 or more, but less than $3.51
|
$0.03
| |
|
$3.51 or more, but less than $4.51
|
$0.04
| |
|
$4.51 or more, but less than $5.51
|
$0.05
| |
|
$5.51 or more, but less than $6.51
|
$0.06
| |
|
$6.51 or more, but less than $7.51
|
$0.07
| |
|
$7.51 or more, but less than $8.51
|
$0.08
| |
|
$8.51 or more, but less than $9.51
|
$0.09
| |
|
$9.51 or more, but less than $10.51
|
$0.10
| |
|
More than $10
|
1% or each $10 purchase price, plus the above
charges upon any fractional part of a $10 increment
|
F.
Situs for imposition of tax.
(1)
Situs for retail sales. For purposes of this section
and except as otherwise provided in this section, a sale at retail
shall be deemed to be consummated at the place of business of the
retailer unless the tangible personal property sold is delivered by
the retailer or his agent to an out-of-state destination or to a common
carrier for delivery to an out-of-state destination or the United
States mails for delivery to a out-of-state destination. In the event
a retailer has more than one place of business in the Commonwealth
of Pennsylvania which participates in the sale, the sale shall be
deemed to be consummated at the place of the retailer where the initial
order for the tangible personal property is taken, even though the
order must be forwarded elsewhere for acceptance, approval of credit,
shipment or billing. A sale by a retailers employee shall be deemed
to be consummated at the place of business from which that employee
works.
(2)
Situs for vehicle, aircraft and motorcraft sales.
The sale at retail or use of a motor vehicle, trailer, semi-trailer
or mobile home, as defined in 75 Pa.C.S. (relating to vehicles), or
of a motor boat, aircraft or other similar tangible personal property,
required under either federal or state laws to be registered or licensed,
shall be deemed to have been completed or used at the address of the
purchaser or user. The tax due shall be paid by the purchaser or user
directly to the Department of Transportation at the time of making
application for the issuance of a certificate of title or directly
to the Department if licensing by the Department of Transportation
is not required or obtained.
(3)
Situs for utility services. The sale or use of steam,
natural and manufactured gas, electricity and telephone and telegraph
service shall be deemed to occur at the service address in the County,
which is the address where the telephone equipment is located and
to which the telephone number is assigned or where the telegraph originated
or where the meter which registers the service is located, without
regard to where the services are rendered.
G.
Exclusions from tax. The tax imposed under Subsections A and B shall not be imposed upon the sale at retail or use of materials to be incorporated into and made a part of real estate pursuant to a contract for the construction, reconstruction, remodeling, repairing, maintenance or sale of such real estate, when the contract is either at a fixed price not subject to change or modification or entered into pursuant to the obligation of a formal written bid which cannot be altered or withdrawn, and, in either case, such contract was entered into or such bid made prior to July 1, 1994.
A license for the collection of the taxes levied, assessed and imposed under § 475-12 of this article shall be issued pursuant to Article II of the Tax Reform Code of 1991, Pa. Stat. Ann. Tit. 72, § 7201 et seq., or a separate license may be issued by the Department for the collection and reporting of the taxes levied, assessed and imposed under § 475-12 of this article. The license or licenses shall be nonassignable and subject to renewal periodically at such times as may be required by the Department in regulations but in no event more frequently than once within a five-year period. No fee shall be charged for either a license or any renewal. Failure of any person to obtain a license shall not relieve that person of liability to pay the taxes levied, assessed or imposed under § 475-12 of this article.
B.
The Department shall administer and enforce the provisions of § 475-12 of this article and is authorized to promulgate and enforce rules and regulations not inconsistent with the provisions of this Part, relating to any matter or thing pertaining to the administration and enforcement of the provisions of § 475-12 of this article. The Department may prescribe the extent to which any of such rules and regulations shall be applied without retroactive effect.
C.
The Chief Clerk is hereby authorized to adopt any
rules and regulations necessary for the implementation of this article.
A.
Dedication. There is hereby created the Allegheny
Regional Asset District Sales and Use Tax Fund. The Treasurer shall
be custodian of the fund which shall be subject to the provisions
of law applicable to funds listed in § 303 of the Act of
April 9, 1939 (P. L. 343, No. 176), known as the "Fiscal Code." Taxes
imposed under § 155-12 of this article shall be received
by the Department and paid to the Treasurer and, along with interest
and penalties, less any collection costs allowed under the Act and
any refunds and credits paid, shall be credited to the fund not less
frequently than every two weeks. During any period prior to the credit
of moneys to the fund, interest earned on moneys received by the Department
and paid to the Treasurer under this section shall be deposited into
the fund. All moneys in the fund including, but not limited to, moneys
credited to the fund under this Section, prior year encumbrances and
the interest earned thereon, shall not lapse or be transferred to
any other fund, but shall remain in the fund and must be used exclusively
as provided in this section. Pending their disbursement, moneys received
on behalf of or deposited into the fund shall be invested or reinvested
as are other moneys in the custody of the Treasurer in the manner
provided by law. All earnings received from the investment or reinvestment
of the moneys shall be credited to the fund.
B.
Disbursement. On or before the 10th day of every month,
the Treasurer shall make the following disbursements on behalf of
the County from the moneys which are, as of the last day of the previous
month, contained in the fund:
(1)
One-half of the moneys to the District for use by
it in the manner provided by the Act, provided that the District shall
not utilize more than 1% of the moneys received by the District for
the purpose of administrative expenses.
(2)
One-fourth of the moneys to qualified municipalities
for use by the municipalities in the manner provided by the Act.
(3)
One-fourth of the moneys to the County for use by
the County in the manner provided by § 3171-B of the Act
and § 155-16 of this article.
A.
Repeal of County personal property tax. Effective January 1, 1995, the first full calendar year in which disbursements are received by the County from the Treasurer from the collection of the taxes levied, assessed and imposed under § 475-12 of this article, any County personal property tax previously levied, assessed and imposed by the Board of Commissioners is hereby and shall be repealed.
B.
County tax relief program for long-time senior citizen
owner-occupants of personal residences.
(1)
All or a portion of the revenues remaining from the disbursements received from the Treasurer from the collection of the taxes levied, assessed and imposed under § 475-12 of this article, after repeal of the County's personal property tax as provided in Subsection A of this section, shall be used for the creation and implementation of a program of County tax relief under the First and Second Class County Property Tax Relief Act, Pa. Stat. Ann. Tit. 72, § 4749.1 et seq., for long-time senior citizen owner-occupants of personal residences. Property eligible for tax relief under this Section shall be limited to a primary personal residence owned by a single person aged 65 or older or by married persons if either spouse is 65 years of age or older. Tax relief provided pursuant to this section shall be limited to persons eligible for property tax rebates under the Senior Citizens Rebate and Assistance Act, Pa. Stat. Ann. Tit. 72, § 4751-1 et seq.
Delivery to Department. The County Clerk is
hereby authorized to cause a certified copy of this article to be
delivered to the Department no later than 90 days prior to the effective
date of this article.
