[Added 12-4-2007 by Ord. No. 55-07]
For the purposes of this article, the following
definitions shall apply, unless the context clearly indicates otherwise:
The Allegheny County Controller.
Any individual, limited partnership, partnership, limited-liability
company, corporation or other association.
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.
The Allegheny County Treasurer.
The year commencing January 1 of the calendar year and ending
December 31 of the calendar year.
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.
A.
Every vehicle rental company, as agent of the County
of Allegheny, shall collect the tax from the renter at the time of
the vehicle rental and shall immediately remit the tax to the Tax
Collector.
B.
Any vehicle rental company required under this section
to collect tax from any person who shall fail to collect the proper
amount of tax shall be liable for the full amount of the tax which
such vehicle rental company should have collected, and in addition
shall be subject to a penalty of 10% per annum and interest of 6%
per annum on such unpaid amounts as well as all costs of collection,
including, without limitation, reasonable attorneys' fees.
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.
A.
It shall be the duty of the Tax Collector to collect
and receive the taxes, fines and penalties imposed by this article.
It shall also be his duty to keep a record showing the amount received
from each person or business paying the tax and the date of such receipt.
B.
The Tax Collector is hereby empowered to prescribe,
adopt, promulgate and enforce rules and regulations relating to any
matter pertaining to the administration and enforcement of this article.
All rules and regulations adopted or amended pursuant to this section
shall be approved by Allegheny County Council. A copy of such rules
and regulations currently in force shall be available for public inspection.
C.
The Tax Collector and the Controller, and their designee(s),
are hereby authorized to examine the books, papers, and records of
any vehicle rental company or any individual or entity whom the Tax
Collector or the Controller, or their designee(s), reasonably believes
to be a vehicle rental company, in order to verify the accuracy of
any declaration or return, or if no declaration or return was filed,
to ascertain the tax due. Every vehicle rental company and every person
or entity whom the Tax Collector or the Controller, or their designee(s),
reasonably believes to be a vehicle rental company shall be required
to give to the Tax Collector or the Controller, or their designee(s),
the means, facilities and opportunity for such examination and investigations
as are hereby authorized.
D.
Any information gained by the Tax Collector, Controller,
or their designee(s), as a result of any declarations, returns, investigations,
hearings or verifications required or authorized by this article shall
be confidential, except for official purposes and except in accordance
with a proper judicial order, or as otherwise provided by law.
E.
Revenue derived from the imposition of the tax authorized
by this article shall be deposited into a restricted account of the
County.
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.
A.
It shall be the duty of the Tax Collector to sue for
the recovery of all taxes due hereunder not paid when due.
B.
Any suit to recover any tax, together with interest
and penalties, authorized hereunder, from any person, shall be commenced
within six years after such tax is due or within six years after a
return has been filed, whichever date is later; but this limitation
shall not apply:
(1)
Where no declaration or return was filed by
any person although a declaration or return was required to be filed
by him under provisions of this article; there shall be no limitation.
(2)
Where an examination of the declaration or return
filed by any person, or of other evidence relating to such declaration
or return in the possession of the Tax Collector, reveals a fraudulent
evasion of taxes; there shall be no limitation.
(3)
In the case of substantial understatement of
tax liability of 25% or more and no fraud; suit shall be begun within
six years.
(4)
Where any person has deducted taxes under the
provisions of this article, and has failed to pay the amounts so deducted
to the Tax Collector, or where any person has willfully failed or
omitted to make the deductions required by this section; there shall
be no limitation.
(5)
This section shall not be construed to limit
the governing body from recovering delinquent taxes by any other means
provided by applicable statute.
C.
The Tax Collector may sue for recovery of an erroneous
refund, provided such suit is begun two years after making such refund,
except that the suit may be brought within five years if it appears
that any part of the refund was induced by fraud or misrepresentation
of material fact.
