Title
Motion of the Council of Allegheny County expressing the approval of the Council of Allegheny County for amended Rules and Regulations promulgated by the Allegheny County Treasurer to govern collection of Allegheny County's Alcoholic Beverage Tax, pursuant to the terms of Ordinances 54-07-OR and 28-08-OR.
Body
Whereas, under the terms of Act 44 of 2007, the Pennsylvania General Assembly and Governor have empowered Counties of the Second Class to impose a tax on the Sale at Retail of Alcoholic Beverages within the County in order to generate revenue to support transit; and
Whereas, Allegheny County imposed such a tax on Alcoholic Beverages, effective January 1,
2008, through the enactment of Ordinance 54-07-OR on December 10, 2007; and
Whereas, pursuant to the requirements of Ordinance 54-07-OR, by Motion 3697-08, passed on January 15, 2008, Council adopted Rules and Regulations promulgated by the Allegheny County Treasurer to govern the collection of Allegheny County's Alcoholic Beverage Tax; and
Whereas, through the enactment of Ordinance 28-08-OR on December 9, 2008, Allegheny County amended the Alcoholic Beverage Tax by reducing the rate of Tax from 10% to 7%, effective January 1, 2009; and
Whereas, Council now desires to adopt amended Allegheny County Alcoholic Beverage Tax Official Rules and Regulations to reflect the change in tax rate from 10% to 7% as provided in Ordinance 28-08-OR.
NOW, THEREFORE, IT IS MOVED that the Council hereby approves the attached amended Allegheny County Alcoholic Beverage Tax Official Rules and Regulations, as promulgated by the Allegheny County Treasurer. Section 102 of the Rules and Regulations is amended to impose the Alcoholic Beverage Tax of 7% on all Sales at Retail of Alcoholic Beverages within the County. In addition, all Examples contained in Sections 102 and 103 of the Rules and Regulations are amended to reflect the 7% tax rate and the Preface to the Rules and Regulations is amended to reflect the above-mentioned actions of County Council.