Title
An Ordinance of the County of Allegheny, Commonwealth of Pennsylvania, directing that three referendum questions regarding tax limitations found in Article II of the Home Rule Charter of Allegheny County, entitled "Tax Limitations," be placed on the November 4, 2008 General Election ballot.
Body
WHEREAS, Allegheny County adopted a 10% Drink Tax and a two dollar ($2.00) per day tax on rental vehicle transactions, effective January 1, 2008 for the purpose of providing financial support for transit systems within the County; and
WHEREAS, the Allegheny County Council desires to submit to the electorate of Allegheny County a proposed ballot questions that, if passed, would reduce the rate of the Drink Tax to no more than .5% and reduce the tax on rental vehicle transactions to no more than fifty cents ($0.50) per day without increasing the County's current rate of real property taxation (4.69 mills); and
WHEREAS, these tax limitations are most appropriately accomplished as an amendment to Article II of the Home Rule Charter, insofar as that Article is specifically designed to impose tax rate limitations on the County
WHEREAS, these tax rate limitations will inure to the benefit of the citizens and taxpayers of Allegheny County in that it will reduce an onerous tax on two industries of small businesses in Allegheny County which has placed those industries at a competitive disadvantage with competitors in neighboring counties which do not have a Drink Tax or Rental Vehicle Tax without raising the already burdensome property tax;
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. Ballot Questions.
The Allegheny County Board of Elections is directed to place the following questions on the November 4, 2008 General Election Ballot for consideration by the registered electors of the County:
"Shall Article II, Section 1 of the Home Rule Charter of Allegheny County be amended to limit the County's maximum real estate taxation rate to no more than 4.69 mills?"
"Shall Article II, Section 2 of the Home Rule Charter of Allegheny County be amended to limit any County tax on the sale at retail of alcoholic beverages enacted pursuant to Act 44 of 2007 to a maximum rate of one half of one percent (0.5%)?"
"Shall Article II, Section 2 of the Home Rule Charter of Allegheny County be amended to limit any County tax on the rental of motor vehicles enacted pursuant to Act 44 of 2007 to a maximum rate of fifty cents ($0.50) per day?"
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 in so far as the same affects this Ordinance.