§ 8602. Local financial support
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 53 Pa.C.S.A. Municipalities GenerallyEffective: July 1, 2007
Effective: July 1, 2007
53 Pa.C.S.A. § 8602
§ 8602. Local financial support
(i) A tax on the sale at retail of liquor and malt and brewed beverages within the county. The ordinance shall be modeled on the act of June 10, 1971 (P.L. 153, No. 7),1 known as the First Class School District Liquor Sales Tax Act of 1971, and the rate of tax authorized under this subparagraph may not exceed the rate established under that act.
(ii) An excise tax on each renting of a rental vehicle in the county. The rate of tax authorized under this subparagraph may not exceed the rate established under section 2301(e)2 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971. As used in this subparagraph, the term “rental vehicle” has the meaning given to it in section 1601-A3 of the Tax Reform Code of 1971.
Credits
2007, July 18, P.L. 169, No. 44, § 1, retroactive effective July 1, 2007.
53 Pa.C.S.A. § 8602, PA ST 53 Pa.C.S.A. § 8602
Current through 2023 Regular Session Act 32. Some statute sections may be more current, see credits for details.
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