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An Ordinance amending and supplementing the Allegheny County Code of Ordinances, Division 1, entitled "Administrative Code," Article 808.B, "Rental Vehicle Taxation," in order to provide consistency with regard to exemptions from the County tax on the rental of certain motor vehicles within the County and the exemptions from taxes imposed by the Commonwealth on such rentals.
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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 certain exemptions which are available from the state taxes on these same rentals; and
Whereas, it is the desire of Council to render these exemptions consistent;
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.02 is hereby amended as follows:
§5-808.B.02. Imposition of the Allegheny County Rental Vehicle Tax.
A. There is hereby imposed an excise tax on the rental of Rental Vehicles in the County of Allegheny during Tax Year 2008, or any part thereof, and for each tax year thereafter. For purposes of this Section, the rental of a Rental Vehicle in the County of Allegheny occurs whenever a person enters into a contract for and/or takes possession of a Rental Vehicle in the County of Allegheny from a Vehicle Rental Company.
B. The tax imposed by this Article shall be collected by a Vehicle Rental Company at the time a Rental Vehicle is rented by that Vehicle Rental Company, and shall be remitted by the Vehicle Rental Company to the County in accordance with the requirements of this Article and any rules and regulations to be promulgated in furtherance of this Article.
C. The rate of tax shall be two dollars per day, or part of a day, on which a rental vehicle is rented within Allegheny County.
D. Any individual or entity that is exempted by the Commonwealth for the purposes of vehicle rental transactions shall also be exempted from the County Rental Vehicle Tax to the same extent.
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.