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An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, amending and supplementing the Allegheny County Code of Ordinances, Division 4, entitled "Finances," through the creation of a new Chapter 485, entitled "Gaming Revenues," in order to provide a uniform mechanism for accepting and disbursing revenues provided to the County under the terms of the Pennsylvania Racehorse Development and Gaming Act, 4 P.S. §1101 et. seq.
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WHEREAS, the Pennsylvania Racehorse Development and Gaming Act, 4 P.S. §1101 et. seq., allows for periodic disbursements of revenues derived from casino gaming to Allegheny County from various accounts within the State Treasury; and
WHEREAS, revenues from certain of these state accounts carry restrictions on the manner in which they can be used by the County, once received; and
WHEREAS, special revenue may only be appropriated by act of Council, which is vested with primary budgetary responsibility under the terms of Articles IV and VII of the Home Rule Charter of Allegheny County; and
WHEREAS, because revenue derived from casino gaming is all disbursed pursuant to the Pennsylvania Racehorse Development and Gaming Act, and because the Act restricts the use of certain of those revenues, it is the judgment of Council that some revenues disbursed to the County under the terms of the Act should be treated as "special revenue" for budgetary purposes; and
WHEREAS, it is further the judgment of Council that, in the interests of transparency, accountability, and full disclosure of the County's budgetary position, acceptance of gaming revenues should be subject to a uniform procedure;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1. Incorporation of the Preamble
The provisions set forth in the preamble to this Ordinance are incorporated by reference in their entirety herein.
SECTION 2. Amendment of the Code
The Allegheny County Code of Ordinances, Division 4, is hereby amended by the creation of a new Chapter 485 as follows:
Chapter 485
Gaming Revenues
§485-01. Gaming Revenue Defined.
For the purposes of this Chapter, any revenue disbursed to the County by the Commonwealth or any agency, department, appointed or elected official, or agent, pursuant to or from any fund created under the terms of the Pennsylvania Racehorse Development and Gaming Act, 4 P.S. §1101 et. seq., shall be deemed "gaming revenue." Gaming revenue shall be deemed to include, but not be limited to, any and all disbursements to the County from the Pennsylvania Gaming Economic Development and Tourism Fund and State Gaming Fund.
§485-02. Receipt of Gaming Revenue; Notice.
A. The Chief Executive, upon determining that any revenue classified as "gaming revenue" under the terms of this Chapter is to be received by the County, shall immediately provide written notice of the anticipated receipt to both Allegheny County Council and the Allegheny County Treasurer. Such written notice shall include the approximate amount of revenue anticipated, an estimated date of receipt, the state fund(s) from which the revenue is being disbursed, and the Executive's proposed use(s) for the revenue.
B. In addition to the requirements of this section, the procedures established in the Allegheny County Controller's grants and special accounts procedure manual(s) shall apply to all special revenues subject to the terms of this Chapter.
C. Upon receiving and depositing any revenue classified as "gaming revenue" under the terms of this Chapter, the Allegheny County Treasurer shall immediately provide written notice of the receipt and deposit to the Chief Executive and Council. Such written notice shall include the date of the receipt and deposit, the amount of the deposit, and, if known, the state fund(s) from which the revenue was disbursed.
§485-03. Gaming Revenue Classification.
A. Revenue classified as "gaming revenue" under the terms of this Chapter designated for the Retirement of Indebtedness of the County of a Second Class Development Fund created pursuant to the Authority Article XXXI-B of the Second Class County Code and the Act of May 24, 1945 (P.L. 991, No. 385), know as the Urban Redevelopment Law shall be treated for County budgetary purposes as “operating revenue” and will only be made available for expenditure by the County by ordinance or resolution approved by Allegheny County Council. Such ordinance or resolution must, at a minimum, delineate:
1. The amount of the gaming revenue projected to be received;
2. The state fund from which the gaming revenue will be received; and
3. The purposes for which the revenue may be used by the County.
B. Revenue classified as "gaming revenue" under the terms of this Chapter designated as Host Fees distributed pursuant to 4 P.S. § 1403 shall be treated for County budgetary purposes as “operating revenue” and will only be made available for expenditure by the County by ordinance or resolution approved by Allegheny County Council. Such ordinance or resolution must, at a minimum, delineate:
1. The amount of the gaming revenue projected to be received;
2. The state fund from which the gaming revenue will be received; and
3. The purposes for which the revenue may be used by the County.
C. All other revenue classified as "gaming revenue" under the terms of this Chapter shall be treated for County budgetary purposes as "special revenue," and shall only be made available for expenditure by the County by ordinance or resolution approved by Allegheny County Council. Such ordinance or resolution must, at a minimum, delineate:
1. The amount of the gaming revenue projected to be received;
2. The state fund from which the gaming revenue will be received; and
3. The purposes for which the revenue may be used by the County.
D. A validly enacted capital or operating budget resolution shall be deemed to satisfy the requirement of §485-03 only if such resolution, at a minimum, includes the information required by §§485-03.A.1 through 485-03.A.3, §§485-03.B.1 through 485-03.B.3 or §§485-03.C.1 through 485-03.C.3, as applicable.
§485.04. Authority of the County Controller.
Nothing contained within this Chapter shall be read to alter in any way the authority and obligation of the Allegheny County Controller to record revenues in the accounting system in accordance with the established professional standards for state and local governments.
SECTION 3. 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.
SECTION 4. Repealer
Any Resolution or Ordinance or part thereof conflicting with the provisions of this Ordinance is hereby repealed so far as the same affects this Ordinance.