Title
An Ordinance establishing a policy for the handling of any surplus alcoholic drink tax revenues expended in 2008 and subsequent budget years.
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 liquor and malt and brewed beverages within the County in order to generate revenue to support transit; and
Whereas, the statutory limit upon such County alcoholic beverage taxes was set at 10% of the purchase price under the terms of Act 44 of 2007; 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, now codified at Article 808.A of the Administrative Code of Allegheny County; and
Whereas, the County budgeted anticipated alcoholic beverage revenue at $28 million for 2008; and
Whereas, collections data through August, 2008 suggest that the County's actual alcoholic beverage tax collections for 2008 will exceed the budgeted figure, potentially by as much as $6 million; and
Whereas, the expenditure of surplus drink tax revenues reduces the County's need for property tax revenues; and
Whereas, the people of Allegheny County have been promised property tax relief in various forms for several years; and
Whereas, it is the desire of Council to establish a policy for the equitable reduction of property taxes in any calendar year in which surplus drink tax revenues are expended while sending a message that the County desires to attract, retain, and economically assist residents;
The Council of the County of Allegheny hereby enacts as follows:
SECTION 1.
In any calendar year, drink tax revenues remitted to the County in excess of the amount budgeted by the County for that year will be deemed to be "surplus drink tax revenues" for the purpose of this Ordinance. In any calendar year in which surplus drink tax revenues are appropriated by the County for expenditure in accordance with the terms of Act 44 of 2007, such expenditure shall be accompanied by a reduction in the County's millage rate to reduce the County's property tax revenues by the amount of the surplus drink tax revenue expenditure in the subsequent year.
SECTION 2. Effective Date.
The provisions of this Ordinance shall become effective December 1, 2008.
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.