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An Ordinance amending the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.B, "Rental Vehicle Taxation," in order to provide an exemption from the County tax on the rental of certain motor vehicles within the County to school districts which rent vehicles.
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Whereas, under Act 44 of 2007, the Pennsylvania General Assembly and Governor have empowered Counties of the Second Class to impose a tax on the rental of certain motor vehicles within the County in order to generate revenue to support transit; and
Whereas, in its original form, the statute imposing this tax within Allegheny County did not speak to an exemption which is available from the state taxes on these same rentals when made by school districts; and
Whereas, the disparity in the availability of exemptions has engendered confusion on the part of rental companies and school districts that must rent vehicles; and
Whereas, it is the desire of Council to render the treatment of school districts consistent for the purposes of state and local rental vehicle taxation;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
The Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.B, entitled "Rental Vehicle Taxation," §5-808.B.01 is hereby amended as follows:
§ 5-808B.01. Definitions.
For the purposes of this article, the following definitions shall apply, unless the context clearly indicates otherwise:
CONTROLLER - The Allegheny County Controller.
PERSON - Any individual, limited partnership, partnership, limited liability company, corporation or other association.
RENTAL VEHICLE - A private passenger motor vehicle designed to transport 15 or fewer passengers, or a truck, trailer or semitrailer used in the transportation of property other than commercial freight, that is rented without a driver, is part of a fleet of five or more rental vehicles that are used for that purpose and owned or leased by the same person or entity, and is rented for a period of 29 or fewer consecutive days. For the purposes of this article, the term "rental vehicle" shall not be deemed to include any vehicle rented or leased to any school district within Allegheny County for the purpose of transporting students to or from school sanctioned events.
TAX COLLECTOR - The Allegheny County Treasurer.
TAX YEAR - The year commencing January 1 of the calendar year and ending December 31 of the calendar year.
VEHICLE RENTAL COMPANY - Any business entity engaged in the business of renting motor vehicles in the Commonwealth of Pennsylvania.
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.