§ 7201-B. Special taxing authority
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2014
Effective: July 1, 2014
72 P.S. § 7201-B
§ 7201-B. Special taxing authority
(1) A city of the first class may elect to impose a tax on the sale at retail of tangible personal property or services or use of tangible personal property or services purchased at retail, as those terms are defined in section 201.1
(2) The tax imposed under this section shall be in addition to the tax authorized under section 503(a) and (b) of the act of June 5, 1991 (P.L. 9, No. 6),2 known as the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.
(4) A tax imposed under this subsection on sales or uses shall be paid to and received by the Department of Revenue and, along with interest and penalties, less any refunds and credits paid, shall be credited to the Local Sales and Use Tax Fund created under the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class. Money in the fund shall be disbursed as provided in section 509 of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class.3
(c) Collection.--The tax authorized under subsection (a) shall be administered, collected, deposited and disbursed in the same manner as the tax imposed under Chapter 5 of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class,4 and the situs of the tax shall be determined in accordance with the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class and Article II-A.5 The Department of Revenue shall use the money received from the tax authorized under Chapter 5 of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class to cover costs for the administration of the tax authorized under subsection (a). The Department of Revenue shall not retain any additional amounts for the cost of collecting the tax authorized under subsection (a). No additional fee shall be charged for a license or license renewal other than the license or renewal fee authorized and imposed under Article II.6
(d) Municipal action.--In order to impose the tax, the governing body of the city shall adopt an ordinance stating the tax rate. The ordinance may be adopted prior to the effective date of this subsection. The ordinance shall take effect no earlier than 20 days after the adoption of the ordinance or 20 days after the effective date of this section, whichever is later. A certified copy of the city ordinance shall be delivered to the Department of Revenue within ten days prior to or after the effective date of the ordinance. A certified copy of an ordinance to repeal the tax authorized under subsection (a) shall be delivered to the Department of Revenue at least 30 days prior to the effective date of repeal.
(1) Money received by the city from the levy, assessment and collection of the tax authorized under subsection (a) may only be paid to a school district of the first class in an amount of up to $120,000,000 if the Secretary of Education has made a determination, in the form of an annual certification published in the Pennsylvania Bulletin, that the school district of the first class has, in the judgment of the Secretary of Education, began implementation of reforms that provide for fiscal stability, educational improvement and operational control.
(i) Deliver written certification of the determination to the majority and minority chairpersons of the Appropriations Committees of the Senate and the House of Representatives, the majority and minority chairpersons of the Education Committees of the Senate and the House of Representatives, the chief executive of the school district of the first class and the Secretary of Revenue.
(ii) Upon receipt of the certification from the Secretary of Education, the Secretary of Revenue shall direct the State Treasurer to disburse, on or before the tenth day of every month, to the school district of the first class the total amount of money which is, as of the last day of the previous month, contained in the Local Sales and Use Tax Fund.
(2) the remaining money shall be paid to a city of the first class in accordance with the act of December 18, 1984 (P.L. 1005, No. 205),7 known as the Municipal Pension Plan Funding Standard and Recovery Act.
Credits
1971, March 4, P.L. 6, No. 2, art. II-B, § 201-B, added 2013, July 9, P.L. 270, No. 52, § 5.1, effective July 1, 2014.
Footnotes
72 P.S. § 7201.
53 P.S. § 12720.503.
53 P.S. § 12720.509.
53 P.S. § 12720.501 et seq.
72 P.S. § 7201-A et seq.
72 P.S. § 7201 et seq.
53 P.S. § 895.101 et seq.
72 P.S. § 7201-B, PA ST 72 P.S. § 7201-B
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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