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An Ordinance amending and supplementing the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," through the creation of a new Article 808, entitled "Taxation," in order to provide for the imposition of a County tax on the sale at retail of liquor and malt and brewed beverages within the County.
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WHEREAS, the Pennsylvania General Assembly and Governor have authorized Counties of the Second Class to impose a tax on the sale at retail of liquor and malt and brewed beverages within the County in order to generate revenue to support transit systems by the passage of Act 44 of 2007; and
WHEREAS, Act 44 requires that any such tax be modeled on the First Class School District Liquor Sales Tax Act of 1971; and
WHEREAS, the Port Authority of Allegheny County, despite both service and staff cuts, continues to experience a budgetary shortfall that threatens the Authority's ability to provide services to the County's residents, many of whom rely upon the Authority as their exclusive means of transportation to and from their places of employment, medical appointments, and other vital destinations; and
WHEREAS, while Allegheny County Council recognizes the need to carefully balance the interests of the taxpaying public and the interests of the public in maintaining an adequate public transportation system, it is the desire of Council to enact a general framework for the creation of a tax on the retail sale of alcoholic beverages;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," is hereby amended through the creation of a new Article 808, entitled "Taxation," and comprised of the following new section:
Article 808
Taxation
§5-808.02. Retail sales of liquor and malt and brewed beverages.
A. Subject to the terms of 53 P.S. §8602(B)(1)(I) and other applicable state and local law and the Home Rule Charter of Allegheny County, Allegheny County is hereby empowered to levy a tax on the sale at retail of liquor and malt and brewed beverages within the County.
B. Pursuant to Article IV, Section 2(b) of the Home Rule Charter of Allegheny County, any tax on liquor, malt or brewed beverages may only be imposed or adjusted through legislative action of the County, subject to any approval requirements contained within the Charter, applicable state law, or this Administrative Code.
C. The amount of any tax levied on the retail sale of liquor or malt or brewed beverages shall not exceed ten percent of the sale price of the beverage sold, and any such tax shall be collected by the vendor from the purchaser. Nothing in this Section or Article shall be read or interpreted to prohibit the imposition of such a tax at a rate lower than ten percent of the sale price of the beverage sold.
D. Any legislation levying a tax on liquor, malt or brewed beverages at retail sale under the terms of this Article shall, at a minimum:
1. Set a rate for the tax; and
2. Identify a collector for the tax; and
3. Make provision for the filing of regular returns with respect to such tax by vendors; and
4. Delineate the powers and duties of the individual or office charged with the collection of such tax; and
5. Establish a procedure for review and appeal of actions of the individual or office charged with the collection of such tax; and
6. Establish interest and penalties to be charged against vendors who fail to pay the tax as required; and
7. Delineate a procedure for suits for collection of unpaid taxes; and
8. Establish criminal penalties for willful violations of the provisions of this Article with respect to any tax imposed upon liquor, malt or brewed beverages at retail sale; and
9. Establish a restricted account into which all revenues collected from any tax imposed upon liquor, malt or brewed beverages under the terms of this Article shall be deposited.
E. All revenues collected through the imposition of any tax imposed upon liquor, malt or brewed beverages at retail sale and deposited into the restricted account created pursuant to the requirements of this Article shall only be appropriated in order to generate revenue to support transit systems, and such appropriation shall only be made after the Port Authority of Allegheny County has demonstrated substantial compliance with all applicable provisions of state law, including 74 P.S. §303 (pertaining to minority and women-owned business participation).
SECTION 2 . Severability.
If any provision of this Ordinance shall be determined to be unlawful, invalid, void or unenforceable, then that provision shall be considered severable from the remaining provisions of this Ordinance which shall be in full force and effect.