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§ 9301. Public Transportation Assistance Fund

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 1, 2023

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XXIII. Public Transportation Assistance Fund (Refs & Annos)
Effective: January 1, 2023
72 P.S. § 9301
§ 9301. Public Transportation Assistance Fund
Currentness
(a) There is hereby created a special fund in the State Treasury to be known as the Public Transportation Assistance Fund. Moneys deposited into the fund and interest which accrues from those funds shall be used for the purposes delineated in 74 Pa.C.S. § 1310 (relating to distribution of funding).
(b) Funds received under the provisions of this section, as estimated and certified by the Secretary of Revenue, shall be deposited within five days of the end of each month into the fund. Unless otherwise specifically noted, the provisions of Article II1 shall apply to the fees and taxes imposed by subsections (c), (d) and (e).
(c) There is hereby imposed a fee on each sale in this Commonwealth of new tires for highway use at the rate of one dollar ($1) per tire. The fee shall be collected by the seller from the purchaser and remitted to the Department of Revenue. No exclusions or exemptions, other than those for governmental entities provided under Article II, shall apply to the fees and taxes imposed by this section.
(d)(1) There is hereby imposed on each lease of a motor vehicle subject to tax under Article II an additional tax of three per cent of the total lease price charged.
(2) As used in this subsection on and after April 1, 1995, the term “motor vehicle” does not include trucks in Class 4 or higher as defined in 75 Pa.C.S. § 1916(a)(1) (relating to trucks and truck tractors).
(e) Except as provided in subsection (e.1), there is hereby imposed on each rental of a motor vehicle subject to tax under Article II a fee of two dollars ($2) for each day or part of a day for which the vehicle is rented.
(e.1)(1) There is hereby imposed on each rental of a motor vehicle subject to tax under Article II and used in carsharing, a peer-to-peer car-sharing program or car sharing by a shared vehicle owner a fee for each day or part of a day computed according to the following schedule:
Rental Interval
Fee
Less than 2 hours
$0.25
2 to 3 hours
$0.50
More than 3, but less than 6 hours
$1.25
6 hours or more
$2.00
(2) For purposes of this subsection, the term “carsharing” shall mean a membership-based service that provides an alternative to personal car ownership and which meets the following conditions:
(i) Does not require a trip-specific written agreement each time a member rents a vehicle.
(ii) Does not require an attendant to be present at the beginning or end of a rental.
(iii) Offers members access to a dispersed network of shared vehicles 24 hours per day, 7 days per week, 365 days per year.
(iv) Allows a vehicle to be rented on a per minute, per hour, per day, or per trip basis, and at per mile or per kilometer rates, which typically include fuel, insurance and maintenance.
(3) For purposes of this subsection:
(i) The term “peer-to-peer car-sharing program” shall be as defined in section 201(qqq).2
(ii) The term “shared vehicle owner” shall be as defined in section 201(uuu).

Credits

1971, March 4, P.L. 6, No. 2, art. XXIII, § 2301, added 1994, July 1, P.L. 413, No. 67, § 3, effective July 1, 1994. Amended 1999, May 12, P.L. 26, No. 4, § 26, retroactive effective January 1, 1998; 2003, Dec. 23, P.L. 250, No. 46, § 27, imd. effective; 2017, Oct. 30, P.L. 672, No. 43, § 42, imd. effective; 2022, July 8, P.L. 513, No. 53, § 16, eff. Jan. 1, 2023.

Footnotes

1
72 P.S. § 7201 et seq.
2
72 P.S. § 7201.
72 P.S. § 9301, PA ST 72 P.S. § 9301
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document